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COUNTY    GOVERNMENT 


PART  I 

Papers  on  Special  Topics 

PART  II 

Organization  of  Westchester  County 

PART  III 

Expenses  of  Education 

PART  IV 

County  Finance 


The  New  York  State 

Constitutional  Convention  Commission 

1915 


^^% 

.^7'^^' 


ALBANY 
LYON    COMPANY,     PRINTERS 
19  15 


vr^ 


SUPPLIED  TO  THE    DELEGATES 

TO     THE 

New  York  State 

Constitutional  Convention 

1915 


BY    THE 


New  York  State 

Constitutional  Convention 

Commission 


(Established  by  Laws  of  1914,  Chapter  261,  to  collect,  compile 
and  print  information  and  data  for  the  Consti- 
tutional Convention  of  1915) 


MEMBERS  OF  COMMISSION 

MORGAN  J.  O'BRIEN,  Chairman 

2  Rector  Street,  New  York  City 

PRESIDENT  OF  THE  SENATE 

ROBERT  F.  WAGNER,  1913-14 
EDWARD  SCHOENECK,  1915-16 

SPEAKER  OF  THE  ASSEMBLY 

THADDEUS  C.  SWEET,  1914-15 

SAMSON  LACHMAN 

35  Nassau  Street,  New  York  City 

JOHN  H.  FINLEY 

State  Education  Building,    Albany,   N,  Y 


Secretary  to  the  Commission 

FREDERICK  D.  COLSON 

New  York  State  Library,  Albany,  N.  Y. 


CONTENTS  OF  PART  I 


PAGE 

Address  of  Welcome 3 

Dr.  Richmond. 
Some  Needs  to  be  Considered  in  Reconstructing  County  Government..,.        h-10 
Otho  (Jrandford  Cartwright. 

lJ)     Administration  of  County  Charities 20  -  >  T 

"-"^  V.  Everit  Macy. 

Discussion    26 

Mr.  Childs. 
Mr.  Brown. 
Mr.  Close. 
Mr.  Winterstein. 

C^    Taxation   and  County  Government  in  New  York  State 27   i'l 

Henry  J.  Gookinham. 

(T)    The  County  Auditor 37-^ 

^^  Geo.  8.  Buck. 

Discussion    45 

Mr.  Cartwright. 
Mr.  Buck. 
Mr.  Gilbertson. 
Mr.  Smith. 
Mr.  MacMillan. 

(^/   The   County   Judiciary 46    -^ 

Herbert  Barley. 

The  Sheriff  and  a  State  Constabulary 61 

Ernest  Gawcroft. 

The  County  Manager  Plan 68      i 

Richard  8.  Ghilds. 

Schenectady's    City-County   Plan 77      '1 

Benedict  Hatmaker. 

[2] 


1 — Sup'o  of  Insurance. 

2 ■'       "  Banking. 

3— State  Highway  Commission. 
4 — Adjutant  General.  ,      i 

5— State  Commission  of  Excise.! 
6-State  Board  of  Tax  Commr^ 
7— Comm'r    of  Education. 
S^State  Board  of  Chanties. 


9 — County  Sup't  of  Highways. 
10 — Jail  Physician. 
II — County  Sealer. 
12— Comm'r  of  Agriculture. 
13 — Piison  Comm'r. 
14 — Comm'r  of  Labor. 
15_Comm'r  of  Health. 


THE    PEOPLE    OF    THE    COUNTY 


1— t>up\ofI 

2 —     ■'      "  bankiug. 

3— State  Highway  Cominissioii 

4~AdiutaQt  General. 

6— State  Commission  of  Excise, 

6— State  Board  of  Tax  Comni'rs 

7 — Comm'r    of  Education. 

S— State  Board  of  Charities. 


THE    PEOPLE    OF    THE    STATE 


COUNTY  GOVERNMENT 


PART  I 


Papers  Read  at  the  First  Conference  for  Better  County  Government 

in  New  York  State,  held  at  Schenectady,  N.  Y., 

November  13-14,  1914 


FIRST  SESSION 
Friday  Evening,  November  13,  1914 


ADDRESS  OF  WELCOME 

Dr.  E-icHMONDj  President  of  Union  College 
I  have  looked  at  your  chart.  I  have  referred  to  it  before, 
and  I  suppose  you  have  looked  at  it.  If  it  is  intended  to  illus- 
trate the  complexities  of  the  subject,  I  am  sure  you  realize  you 
are  facing  some  task.  These  complicated  lines  leading  from  one 
center  to  another,  if  you  will  look  at  it  again  you  will  realize 
what  I  mean,  are  enough  to  bring  confusion  to  the  senses  and 
despair  to  the  mind,  and  I  suppose  that  is  the  thing  which  the 
man  who  drew  it  intended  should  be  accomplished,  showing  the 
complexity  and  confusion  which  exists  in  county  government. 

And  that  is  why,  as  I  understand  it,  you  are  here  to  try  to 
simplify  at  least  that  phase  of  the  great  question  of  government. 
^o  doubt  it  is  true  that  all  government  tends  constantly  to  com- 
plexity, and  the  paralyzing  question  which  is  always  facing  us 
is  how  shall  we  keep  our  government  simple.  Whatever  may  be 
true  of  a  government,  such  as  the  Empire  of  Germany,  what- 
ever may  be  true  of  other  countries,  it  is  certainly  true  of  a 
democracy  that  we  must  keep  the  government  at  its  practicable 
minimum ;  that  is  to  say,  we  shall  be  governed  as  little  as  possible. 

[3] 


'1 


.^iv 


V  ^x^v 


4^ 


COUNTY  GOVERNMENT 


PART  I 


Papers  Read  at  the  First  Conference  for  Better  County  Government 

in  New  York  State,  held  at  Schenectady,  N.  Y., 

November  13-14,  1914 


FIRST  SESSION 
Friday  Evening,  November  13,  1914 


ADDRESS  OF  WELCOME 

Dr.  Richmond^  President  of  Union  College 
I  have  looked  at  your  chart.  I  have  referred  to  it  before, 
and  I  suppose  you  have  looked  at  it.  If  it  is  intended  to  illus- 
trate the  complexities  of  the  subject,  I  am  sure  you  realize  you 
are  facing  some  task.  These  complicated  lines  leading  from  one 
center  to  another,  if  you  will  look  at  it  again  you  will  realize 
what  I  mean,  are  enough  to  bring  confusion  to  the  senses  and 
despair  to  the  mind,  and  I  suppose  that  is  the  thing  which  the 
man  who  drew  it  intended  should  be  accomplished,  showing  the 
complexity  and  confusion  which  exists  in  county  government. 

And  that  is  why,  as  I  understand  it,  you  are  here  to  try  to 
simplify  at  least  that  phase  of  the  great  question  of  government. 
^o  doubt  it  is  true  that  all  government  tends  constantly  to  com- 
plexity, and  the  paralyzing  question  which  is  always  facing  us 
is  how  shall  we  keep  our  government  simple.  Whatever  may  be 
true  of  a  government,  such  as  the  Empire  of  Germany,  what- 
ever may  be  true  of  other  countries,  it  is  certainly  true  of  a 
democracy  that  we  must  keep  the  goveiTiment  at  its  practicable 
minimum ;  that  is  to  say,  we  shall  be  governed  as  little  as  possible. 

[3] 


ObijNTY  GovEJiJNMENT  [Part 


It  was  our  boast  that  we  are  a  self-governing  people,  but  I  think 
we  all  agree  that  we  have  too  many  public  officials;  and  we  have 
too  many  names  on  the  ballot. 

Complex  Citizenship 

I  had.  an  experience  on  election  day  which  I  will  tell  you  was 
an  illuminating  one.  I  went  down  to  our  voting  machine  with 
the  best  intention  in  the  world  to  use  both  my  intelligence  and 
my  conscience.  I  had  found  I  needed  both.  I  voted  for  all 
the  men  I  wanted  until  I  came  to  the  delegates  to  the  Constitu- 
tional Convention.  I  did  not  want  to  vote  the  party  ticket,  but 
I  saw  no  prospects  of  doing  othei'wise ;  I  saw  only  blank  spots. 
I  called  out  in  my  despair,  ''I  want  to  vote  a  split  ticket!" 
Two  friendly  gentlemen  opened  the  curtain,  looked  carefully  to 
see  how  I  had  voted  and  then  handed  me  some  pasters,  sticky 
side  up,  covered  with  names  —  the  names  of  all  the  candidates 
of  all  the  parties  of  the  delegates  to  the  Constitutional  Conven- 
tion. And  they  said,  '^  You  tear  these  off  and  you  stick  them  on 
and  then  you  draw  the  curtain."  It  took  some  time.  For 
instance,  I  wanted  to  vote  for  Judge  Cullen  and  Senator  Root. 
It  made  complications,  I  heard  low  grumbles  and  some  chuckles 
which  were  not  soothing  to  the  ears  of  a  director  of  the  morals 
of  youth.  I  was  exceeding  my  time.  I  was  told  in  stern  tones 
that  I  was  taking  five  minutes.  I  had  already  taken  five  minutes, 
but  I  protested  from  the  inside  that  I  was  trying  to  vote  intelli- 
gently. Finally  I  found  my  way  out  and  struggled  down  a  long 
line  of  angry  faces.  I  was  told  later  that  others  had  wished  to 
vote  a  split  ticket,  but  only  half  a  dozen  had  tried  to ;  the  rest 
voted  the  straight  ticket. 

ISTow,  that  is  to  my  mind  an  illustration  of  how  essential  it  is 
to  simplify  the  necessary  duties  of  citizenship.  The  simpler  they 
are  the  better  the  chances  of  having  them  performed  intelligently 
and  conscientiously ;  that  is  why  I  am  for  the  short  ballot,  and 
I  hope  you  are.  I  want  to  know  the  man  I  am  voting  for :  and 
I  also  want  to  know  who  is  responsible  if  things  are  done  nefari- 
ously. We  are  never  going  to  get  good  government  in  the  county 
or  anywhere  else  until  we  come  to  the  point  where  we  have  devised 
a  plan  by  means  of  which  we  may  trace  the  responsibility  and  hold 
each  man  responsible  for  the  conduct  of  the  trust  which  we  have 
committed  to  his  hands. 


I]  Papees  ox  Special  Topics  5 

I  wish,  gentlemen,  that  I  had  the  sagacity  of  some  of  the 
statesmen  who  have  heen  boys  in  this  college,  such  as  Mr.  Seward 
or  John  Bigelow,  or  even  of  the  sagacious  Dr.  ^ott,  but  I  have 
not,  and  I  shall  only  be  able  to  sit  at  your  feet  and  learn  wisdom. 
I  wish  to  assure  you  that  you  are  very  welcome  here,  and  further 
that  you  have  not  only  .the  good  will,  but  also  the  active  co-opera- 
tion of  Union  College  in  your  attempt  to  solve  one  of  the  many 
and  vexing  problems  of  public  government. 


ADDRESS:  "  SOME  NEEDS  TO  BE  CONSIDERED  IN  RE- 
CONSTRUCTING COUNTY  GOVERNMENT  " 

By  Otho  GrEAXDFORD  Cartwright,  DirectoT  of  the  Westchester 
County  Research  Bureau 
We  have  learned  a  great  deal  in  the  last  three  or  four  years 
about  the  public  affairs  of  Westchester  county.  We  have  pub- 
lished some  things  about  them.  The  results  of  our  publications 
and  propaganda  have  been  in  one  direction  to  awake  unwonted 
interest  not  only  in  the  county's  public  business,  but  in  that  of 
the  local  municipalities,  which  are  either  subdivisions  of  the 
county  or  independent  minor  municipalities.  In  another  direction 
it  has  been  to  establish  several  important  improvements  in  method, 
and  economies  in  result,  of  administration.  In  still  another 
direction  it  has  been  to  antagonize  bitterly  partisan  leadership 
and  the  beneficiaries  of  such  partisan  leadership,  whose  revenues 
from  county  patronage  have  been  correspondingly  reduced.  The 
most  hopeful  result  that  it  has  revealed  is  the  fact  that  public 
officials  are  willing  to  act  upon  suggested  improvements  and  to 
adopt  them  both  in  securing  legislatiA^e  enactment  and  in  improv- 
ing official  practice  under  the  existing  law.  It  has  also  revealed 
the  fact  that  partisan  leadership  will  work  for  such  improvements 
so  far  as  can  be  risked  without  encouraging  public  demand  for 
good  government  to  a  point  where  it  may  endanger  the  predom- 
inance of  the  party  boss. 

The  High  Cost  of  County  Government 

So  many  things  are  needed  to  bring  public  service  in  the 
counties  of  our  State  up  to  ordinary  business  efficiency  that  if 
I  were  to  read  you  a  detailed  list  of  them  I  fear  there  would  be 
few  auditors  left  in  the  hall  to  listen  to  any  subsequent  argument. 


County  Government  [Part 


I  can  only  tell  you  of  some  of  the  most  important  matters  in 
which  there  is  room  for  increase  in  efficiency  in  both  the  amount 
and  character  of  service  rendered  and  great  possibility  for  decreas- 
ing enormous  cost,  for  it  does  cost  nearly  a  million  and  a  half 
dollars  a  year  to  run  Westchester  county,  and  it  costs  eight  or  ten 
millions  a  year  to  run  all  the  various  governments  in  the  county; 
whereas,  under  a  simple  organization  fully  one-half  of  that  cost 
might  be  saved.  I  am  free  to  make  this  assertion.  With  a 
simpler  system  of  law  and  of  government  organization,  not  only 
the  county  needs  now  seiwed,  but  also  all  the  more  important  of 
those  Avhich  are  not  now  served  could  be  taken  care  of  much  more 
amply  than  now  for  less  than  half  the  present  cost. 

Fewer   Officers 

The  first  need  of  the  county  is  centralization  of  power  and 
reduction  of  the  number  of  officers.  The  county  has  already 
achieved  the  reduction  of  tax  collectors  from  something  over  200 
to  less  than  50,  and  in  doing  so  they  brought  about  much  greater 
efficiency  in  the  collection  of  taxes.  The  new  law  goes  into  effect 
the  first  of  January,  1915.  What  it  will  achieve  in  the  matter 
of  economy  remains  to  be  seen.  There  are  several  points  in 
which  the  bureau  has  criticized  it,  but  most  of  these  can  be 
amended,  and  no  doubt  effort  will  be  made  to  have  such  amend- 
ments passed  as  soon  as  possible.  'Now  the  bureau  further  states, 
without  hesitation,  that  these  forty  odd  officials  could  be  reduced 
to  a  dozen,  with  still  greater  efficiency  in  the  collection  of  taxes 
and  certainly  much  greater  economy.  The  bureau  further  con- 
fidently asserts  that  the  number  of  men  in  the  total  civil  service 
of  Westchester  county  (not  simply  the  competitive  service)  could 
be  cut  in  half,  and  the  salaries  of  most  of  the  department  heads 
could  be  cut  in  half,  and  still  the  county  would  receive  better 
service  than  it  has  ever  known. 

Enough  has  been  said  about  the  nondescript  nature  of  the 
functions  of  the  county  board  of  supervisors,  of  its  irrespon- 
sibility, of  the  blundering  character  of  its  business  transactions 
and  of  its  inability  to  get  anything  done  quickly  or  efficiently, 
to  obviate  the  need  of  my  criticizing  that  body  in  this  convention. 
Without  reflecting  on  the  individual  members  of  the  board  as 
men,  most  of  whom  in  our  county  I  honor  and  respect  as  good 
citizens  and  conscientious  public  servants,  the  board  of  super- 
visors as  an  institution  is  an  incubus  wished  on  the  county  by 


I]  Papees  on  Special  Topics  Y 

previous  generations,  who,  undoubtedly  anticipating  the  modern 
demand  for  antique  heirlooms,  wanted  to  give  us  something  the 
mere  mention  of  which  would  always  remind  us  of  the  bygone 
days.  I  think  it  unnecessary  to  enlarge  upon  this  topic.  We 
need  in  its  place  a  small,  efficient  group  of  two  or  three  powerful 
officers  who  can  do  things  quickly  and  well  and  are  directly 
responsible  to  the  people  of  the  county. 

Centralization  of  Public  Records 

The  second  need  is  centralization  of  public  records  and  public 
documents ;  central  offices  where  we  may  obtain  full  information 
about  our  public  business,  and  a  central  office  from  which  uni- 
formity of  accounts  and  records  and  detail  of  governmental  pro- 
cedure may  be  enforced  and  directed  throughout  the  local  munici- 
palities of  the  county.  AVe  have  some  central  record  offices,  such 
as  the  county  clerk,  the  register  and  the  bureau  of  elections, 
which  are  all,  by  the  way,  branches  or  offshoots  of  the  county 
clerk's  office.  But  the  records  contained  in  these  offices  are  only 
a  part  of  those  which  ought  to  be  there.  All  township  records  of 
taxation,  all  tax  maps,  all  proceedings  of  local  municipal  govern- 
ment, all  documents  and  records  which  could  possibly  concern 
the  transfer  of  a  piece  of  property  or  the  transaction  of  a  piece 
of  business  between  two  separate  parties  ought  to  be  on  file  at 
the  county  seat.  A  county  information  bureau,  if  we  may  call 
it  such,  is  a  very  great  and  pressing  need,  which  is  served  in 
hardly  any  capacity  in  'New  York  counties. 

Another  need  is  for  some  means  of  bringing  together  at  the 
county  seat,  as  often  during  the  course  of  a  year  as  is  necessary, 
all  holders  of  like  offices  in  the  various  townships  of  the  county 
for  the  purpose  of  instructing  them  as  to  the  nature  of  their 
duties,  and  the  proper  manner  of  performing  such  duties,  and 
the  proper  time  and  order  in  v/hich  duties  should  be  performed, 
and  of  instructing  them  in  the  use  of  proper  forms  for  records, 
accounts  and  reports. 

Getting  the  Town  Officers  Together 

For  example,  it  is  of  the  highest  importance  that  all  of  the 
town  clerks  of  the  county  should  meet  at  least  once  a  year  and 
receive  instructions  from  the  State  Comptroller's  examiners  as 
to  how  to  make  out  their  reports  of  audited  town  bills,  and  to  have 
specimen  reports  made  out  by  them  for  criticism  and  returned  to 


CouxTY  GovEEXMEXT  [Part 


them  for  correction.  It  would  be  of  the  greatest  importance,  a 
service  of  the  highest  value,  to  all  the  communities  of  the  county 
to  have  the  tax  assessors  of  the  various  towns  meet  at  the  county 
seat,  or,  say,  at  the  most  central  and  convenient  place  for  such 
meeting  in  the  county,  to  be  instructed  how  to  make  out  their 
tax  rolls,  to  adopt  uniform  principles  of  valuation  of  their  assess- 
ments, graded  and  modified  according  to  location  and  character 
of  the  properties  to  be  assessed;  to  make  out,  under  the  eye  of 
an  expert,  specimen  pages  of  tax  rolls;  to  calculate  under  some 
such  plan  as  the  Somers  scheme  for  valuation,  the  proper  amount 
for  which  to  assess  irregTilar  and  oddly  situated  pieces  of  property. 
These  matters  may  all  be  reduced  absolutely  to  a  scientific  basis, 
so  that  valuations  may  be  proportionately  uniform  throughout 
the  county,  and  counties  uniform  in  such  matters  throughout  the 
State. 

It  would  be  of  the  utmost  importance  for  the  tax  collectors 
to  have  a  similar  convention,  to  learn  how  to  make  out  their  tax 
bills  and  how  to  keep  records  of  taxes  received  and  disbursed, 
and  how  to  make  reports  of  their  proceedings.  And  so  on  I 
might  iTin  through  the  list  of  township  officers. 

County  Officials  and  County  Laws 

We  have  talked  a  great  deal  in  our  bureau  about  uniformity 
in  local  administration;  about  the  necessity  and  advisability  of 
training  our  local  administrators  in  both  knowledge  of  the  law 
and  familiarity  with  forms  and  procedure,  and  the  undoubted 
wisdom  of  providing  for  their  guidance  a  code  of  instructions 
(duly  sanctioned  and  authorized  by  the  Legislature,  if  necessary) 
which  should  show  each  particular  official  all  the  duties  of  his 
office  and  give  him  specific  direction  as  to  how,  when  and  where 
he  should  perform  each  of  such  duties.  Even  under  the  inefficient 
system  of  government  in  our  counties,  in  our  towns  and  other 
local  municipalities  that  we  now  possess  we  could  make  very 
satisfactory  progress,  achieve  economy,  efficiency  and  much  more 
satisfactory  service  for  the  needs  of  our  various  municipalities 
if  we  could  choose  more  competent  officials  for  our  public  offices ; 
or  if,  after  having  chosen  men  who  are  themselves  unprepared 
and  poorly  equipped,  we  could  allow  them  a  certain  length  of  time 
in  which  to  acquire  the  necessary  preparation  and  training,  and 
to  pass  satisfactory  tests  as  to  knowledge  of  the  duties  and  func- 


I]  Papers  on  Special  Topics  9 

tions  of  their  office  and  as  to  ability  to  execute  them  properly 
before  they  were  either  required  or  permitted  to  enter  upon  those 
duties. 

The  chances  are  not  greater  than  one  to  one  hundred  that  an 
officer  will  steal.  They  are  one  hundred  to  one  that  he  will  make 
blunders  and  mistakes  and  unwittingly  perform  illegal  acts. 

The  Need  for  Trained  Officials 

We  have  no  schools  for  the  training  of  men  for  public  office, 
except  such  an  institution  as  the  Bureau  of  Municipal  Research 
in  Xew  York,  which  trains  men  rather  for  the  higher  administra- 
tion in  big  cities  than  anywhere  else.  !N"o  man  who  comes  out 
of  the  training  school  of  the  Bureau  of  Municipal  Research  of 
New  York  City  is  willing  to  accept  a  position  in  government  at  a 
smaller  compensation  than  $4,000  or  $5,000  a  year,  which,  of 
course,  effectively  eliminates  such  men  from  the  possibility  of 
public  service  in  the  smaljer  mun'cipalities.  Therefore,  we  may 
say  that  we  have  no  training  school  for  public  office  for  small 
communities,  but  we  have  multitudes  of  public  offices  that  have 
to  be  filled  in  order  to  serve  the  community  interests,  and  we  work 
them  on  the  foolish  principle  of  short  term  and  much  rotation, 
putting  a  great  many  different  people  on  the  same  job,  with 
nobody  trained  to  do  it  well.  Sometimes  we  find  a  subordinate 
or  clerk  who  has  lasted  through  several  administrations  and 
learned  the  duties  and  functions  of  the  office,  and  who  serves 
therein  as  a  schoolmaster  for  the  head  of  his  department  when 
that  functionary  is  newly  chosen.  It  takes  most  of  the  new  func- 
tionary's term  of  office  to  acquire  knowledge  of  how  to  perform 
his  official  duties,  and  by  the  time  his  term  has  expired,  if  he  is 
at  all  interested  and  competent,  he  becomes  sufficiently  trained 
to  conduct  his  office  in  a  satisfactory  manner. 

Multiplicity  of  elections  means  usually  the  elections  of  popular 
men,  and  popularity  is  gained  in  a  dozen  different  ways,  the 
easiest  and  most  taking  of  which  are  pleasing  personality,  good 
fellowship  and  free-handedness  to  those  in  difficulty.  Multitude 
rule  does  not  recognize  the  need  of  special  means  to  get  an  end 
desired.  '^  Go  straight  to  it "  is  the  popular  way.  Trained 
services  are  scoffed  at. 

The  Price  of  the  "  Free  "  Press 

This  is  the  place  where  the  public  press  should  come  into 
service  to  help  educate  citizens  to  better  government  service  and 
to  formulate  opinions  favorable  to  good  public  service. 


10  County  Government  [Part 

Perhaps  the  institution  that  we  have  cherished  most  in  America 
as  an  agency  of  democracy  is  a  free  and  independent  press,  the 
absence  of  restriction  or  censorship  over  such  press  or  inter- 
ference with  it  in  ami^hing  short  of  libel,  either  by  courts,  sheriff 
or  police  or  anything  but  popular  will.  We  adore  our  idealized 
freedom  to  express  individual  opinion  —  freedom  independently 
to  lead  popular  opinion  and  belief.  It  is  appalling,  therefore, 
to  find  that  the  county  press,  whence  flows  the  greatest  and  most 
powerful  influence  upon  local  public  opinion,  that  newspapers 
which  have  wide  circulation  and  strong  leaderships  are  at  least 
partly  supported  and  undoubtedly  swayed  by  political  patronage; 
that,  in  fact,  if  it  were  not  for  such  political  patronage  probably 
a  good  many  of  these  newspapers  would  be  unable  to  meet  expenses 
and  would  cease  to  exist. 

Under  such  conditions  the  newspapers,  which  derive  their 
greatest  revenue  from  printing  awarded  them  as  political  patron- 
age, cannot  be  expected  to  publish  facts,  or  figTires  tending  to  show 
maladministration  on  the  part  of  officers  elected  by  their  own 
party.  Therefore,  the  first  thing  that  a  bureau  of  this  kind  has 
to  encounter  is  how  to  inform  the  public  of  the  existence  of  waste 
that  it  discovers  and  how  to  make  the  public  cognizant  of  desir- 
able improvements. 

Publicity  through  independent  bulletin  service  is  very  expen- 
sive. In  Westchester  county,  for  example,  a  single  bulletin  that 
reaches  the  majority  of  the  population  costs'  in  postage  alone  at 
least  $500.  Our  bulletins  are  always  sent  to  the  newspapers. 
About  four  or  five  newspapers  reprint  them.  Then  about  fifty 
or  sixty  either  ignore  them  or  take  particular  pains  to  deny  about 
everything  said  in  the  bulletins  and  criticise  organizations  that 
publish  such  facts,  with  this  exception :  bulletins  that  can  be  con- 
strued to  reflect  on  one  political  party  will  sometimes  be  taken 
up  by  the  papers  of  the  opposite  party  and  used  as  political  capital, 
and  vice  versa. 

Eventually,  however,  each  set  of  papers  realizing  that  the 
bureau  is  not  a  backer  of  either  party,  and  cannot  be  relied  upon 
as  such,  will  begin  to  attack  it,  and  finally  papers  of  both  parties 
refuse  to  accept  publicity  items  —  not  only  refuse  to  accept  them, 
but  deny  their  truth. 

You  wish  to  know,  perhaps,  something  about  this  pay  of 
newspapers.  T  will  give  you  some  illustrative  facts  in  West- 
chester county.     Other  counties  in  the  State  seem  to  be  not  quite 


I]  Papers  on  Special  Topics  11 

so  bad  in  tliis  respect.  I  regret  that  this  is  a  most  important  ele- 
ment of  the  situation  in  Westchester  county.  It  is  such,  however, 
and  one  which  we  must  find  means  to  overcome  before  any  far- 
reaching  reform  can  be  realized  in  public  administration. 

The  following  list  comprises  papers  that  were  designated  offi- 
cially to  publish  a  lot  of  political  pitHe  prescribed  by  special  and 
general  laws.  Host  of  the  matter  published  is  of  little  use  to  any- 
body except  as  partisan  patronage  and  as  a  source  of  income  to  the 
editors.  It  cost  the  county  the  following  sums  during  the  period 
from  April,  1907,  to  April,  1913: 


DISTRIBUTION  OF  OFFICIAL   PRINTING  IN  WESTCHESTER  COUNTY 

April,  1907,  to  April,  1913 

Newspaper  Amount 

1  White  Plains  Daily  Record $19,  634  22 

2  Yonkers  Daily  News 16,  970  08 

3  Mount  Vernon  Daily  Argus 16,  233  46 

4  New  Roclielle  Pioneer 13,  278  16 

5  Ossining  Citizen 12,  470  93 

6  Portchester  Record 11,  781  49 

7  Citizen  Bulletin    10, 809  01 

8  Yonkers  Herald 10,  064  58 

9  Larchmont  Times 9,  736  09 

10  Westchester  County  Reporter...  8,192  83 

11  Highland  Democrat   8,  055  08 

12  Tarrytown  Argus 7,  913  00 

13  White  Plains  Daily  Argus 7,  511  50 

14  Portchester  Item    7,  161  50 

15  Peekskill  Daily  Union 7,  015  83 

16  Eastern  State  Journal 6,  685  00 

17  Mount   Vernon    Eagle 6,554  50 

18  Yonkers  Observer   5,  437  50 

19  North  Westchester  Times 5,  288  50 

20  Pelham  Register 4, 560  75 

21  PeekskiU  Review 4,  530  25 

22  Tarrytown  Review 4,  178  00 

23  Dobbs  Ferry  Register 4,015  00 

24  Democratic  Register   4,  005  00 

25  Peekskill  Evening  News 3,  677  38 

All  others    (25) 33,  684  67 

Total $249,  444  31 


Approximate 

olitics 

Circulation 

Rep. 

2,200 

Rep. 

5,000 

Rep. 

5,000 

Rep. 

2,500 

Rep. 

1,000 

Dem. 

1,790 

Dem. 

1,000 

Dem. 

2,000 

Rep. 

900 

Dem. 

1,750 

Dem. 

1,750 

Rep. 

500 

Ind.  R. 

2,500 

Rep. 

2,034 

Rep. 

1,750 

Dem. 

2,250 

Dem. 

1,000 

Dem. 

2,000 

Ind.  D. 

1,200 

Dem. 

750 

Dem. 

2,000 

Dem. 

1,600 

Rep. 

900 

Dem. 

2,500 

Rep. 

2,100 

12                                    County  Goveknment  [Part 

The  following  table  shows  the  distribution  of  all  printing,  in- 
cluding the  above  designations,  for  one  year,  1911: 

PRINTING  EXPENDITURE  IN  WESTCHESTER   COUNTY  FOR  THE 

YEAR  1911 

Newspaper  Amount 

1  Gazette  Press   $32, 637  56 

2  Yonkers  Daily  News 11,573  71 

3  Westchester  News   )  „       „  ^ 
George  T.  Long        C 

4  White  Plains  Daily  Pvecor J 7.  762  41 

5  Portchester  Record  Company 5,  288  01 

6  White  Plains  Daily  Reporter)  ^ 
Westchester  County  Reporter  ( 

7  Citizen  Bulletin    4. 039  33 

8  Yonkers  Herald    3. 583  83 

9  Mount  Vernon  Daily  Argus 3,  285  67 

Portchester  Item  ^ 

10  Daily  Item  Press              1 2,  645  75 

Portchester  Enterprise  j 

11  New  Rochelle  Pioneer  2.  370  83 

12  Peekskill  Daily  Union           J  ^       „   „q 
Peekskill  Messenger  Critic  C 

13  White  Plains  Daily  Argus 2.  133  06 

14  Democratic  Register    2,  107  50 

15  Highland  Democrat    2.  082  58 

16  Pelham   Register    ] 

^       .          J'      ,,    I 1.90150 

Harrison  Herald    C 

17  Ossining  Citizen   1, 854  88 

18  Tarrvtown   Argus    ]  ,    „„^  ^„ 
TarrytoAvn  News      \ 

19  New  Rochelle  Evening  Standard 1,  680  25 

20  Compass  Publishing  Company 1,  502  80 

21  Peekskill  Evening  News   1.  333  88 

22  Rye   Courier    1,  315  50 

23  Eastern  State  Journal 1.  200  50 

24.     Pelham  Sun    1.  182  00 

All  others 8.  895  27 

Total $117.  374  64 


One  paper  in  the  foregoing  list,  the  '  ^Northwestern  Times/  was 
so  indiscreet  and  independent  as  to  submit  to  the  board  of  super- 
visors for  audit,  in  1910,  a  bill  for  the  publication  of  countv  ac- 
counts at  a  proper  rate.  The  bill  amounted  to  $600.  The  other 
papers  that  published  this  matter  remonstrated  and  tried  to  get  the 
f  ditor  of  the  '  Times '  to  raise  his  figure.     Thej  were  charging 


I]  Papers  on  Special  Topics  13 

$1,050  each  for  the  same  matter.  But  the  editor  of  the  '  Times ' 
said,  '  'Noy  $600  is  the  legal  price  and,  moreover,  it  is  good  pay.' 
The  board  of  supervisors  audited  his  claim  and  were,  of  course, 
obliged  to  cut  the  other  papers  down  to  the  same  figure.  So  this 
paper  saved  the  county  $2,250  by  that  one  act.  Since  then  it  has 
received  no  more  county  designations. 

If  it  were  not  for  the  fact  that  the  great  Xew  York  dailies  cir- 
culate widely  in  Westchester  county,  more  widely,  perhaps,  than 
the  local  themselves,  and  that  we  can  often  secure  their  aid  in 
propaganda,  the  conditions  outlined  w^ould  be  much  more  serious 
than  they  are. 

We  need  a  central  power  to  enforce  the  regularities  and  uni- 
formities which  I  have  shown  might  be  engendered  at  the  indi- 
cated county  conferences  of  local  officials.  Without  the  power  to 
enforce  them  it  is  not  of  muchy  use  to  prescribe  them.  In  the  first 
place,  a  fine  on  such  officers  for  not  attending  such  conferences 
should  be  imposed;  a  fine  of  sufficient  dimension  to  make  it  an 
object  for  them  to  attend.  The  penalty  for  not  carrying  out  regu- 
lations there  developed  and  prescribed  should  be  removal  from 
office. 

Modem  Accounting  Systems 

We  need  modern  accounting  systems  in  the  various  counties  of 
the  State,  and  not  only  in  the  counties  but  in  the  townships,  vil- 
lages and  school  districts ;  accounts  that  will  show  the  exact  condi- 
tion of  the  public  estate  of  those  communities  at  any  moment ; 
that  will  show  how  much  the  commimity  owns  in  all  its  various 
forms  of  property,  how  much  it  owes  both  in  obligations  currently 
falling  due  and  in  those  to  be  paid  off  in  the  future,  possibly  by 
future  generations;  and  of  such  indebtedness  the  accounts  should 
show  what  part  is  a  refunding  of  debt  incurred  for  improvements 
long  ago  worn  out,  and  what  part  is  for  those  which  the  present 
taxpayers  may  enjoy.  Although  the  State  Comptroller's  office  is 
doing  excellent  work  in  this  respect,  the  matter  is  still  in  what 
might  be  called  a  state  of  incipient  germination. 

Another  need  is  economy  in  the  purchase  of  supplies,  public 
printing  and  miscellaneous  contracts  and  services.  Westchester 
county  may  be  held  up  as  a  brilliantly  illumined  example  of  ex- 
travagance in  these  matters.  I  could  give  you  a  long  list  of  pur- 
chases of  supplies  for  Westchester  county  at  extravagant  prices 
that  would  probably  entertain  you  greatly,  but  I  doubt  whether  it 


14  County  Goveenment  [Part 

would  avail  much  to  do  so.  One  or  two  instances  may  serve, 
however,  to  illustrate  what  you  may  find  in  your  own  community 
if  you  look  closely  enough.  We  found  the  board  of  supervisors 
annually  auditing  l)ills  for  $8  fountain  pens  for  each  member  of 
the  board;  we  found  the  clerk  of  the  board  doing  up  packages  of 
various  sorts  of  office  supplies  —  pads,  bottles  of  ink,  beautiful 
inl<[stands,  fancy  pencils,  blotters  and  what  not  ? —  one  package 
for  each  member  of  the  board  to  take  home  with  him  every  year. 
1  have  not  examined  this  matter  closely  enough  to  ascertain 
whether  this  is  an  annual  or  a  semi-annual  custom.  It  may  be 
possible  that  the  various  memljers  of  the  board  paid  for  these 
packages,  but  if  they  did  we  have  found  no  record  of  any  such 
receipts  in  the  account  of  the  county  treasurer. 

A  Few  Extravagances 

We  have  found  in  years  past  bills  audited  and  paid  for  sets  of 
solid  silver  table  knives  and  forks.  I  forget  now  whether  they 
were  for  the  jail  warden  or  the  superintendent  of  the  poor. 

We  have  found  indexes  for  mortgages  and  deeds  purchased  at 
$81  a  volume  that  any  one  could  purchase  in  the  open  market  for 
$21  or  $22  a  volume;  and  the  county  even  now  is  auditing  and 
paying  bills  for  McMillan  loose-leaf  record  books  at  $24  per  vol- 
ume that  a  competing  firm  ofi'ers  to  supply  in  small  or  large  quan- 
tities of  the  same  grade  and  quality  of  material  and  workmanship 
for  $18  per  volume. 

We  paid  several  thousand  dollars  for  about  a  $500  job  of  paint- 
ing in  the  surrogate's  court  rooms,  and  a  proportionately  greater 
amount  for  paintiug  in  the  county  library. 

We  pay  the  county  clerk  $10,000  a  year,  the  sheriff  $10,000  a 
year,  the  county  treasurer  $10,000  a  year  and  the  county  judge 
$10,000  a  year,  the  surrogate  $10,000  a  year  and  the  comptroller 
will  probably  be  paid  $10,000  a  year.  The  district  attorney  is 
paid  $8,500  a  year.  You  will  observe  that  the  county  clerk  re- 
ceives more  than  the  district  attorney.  He  receives  the  same  com- 
pensation as  the  judge  of  the  court  of  which  he  is  the  clerk.  He 
receives  a  considerably  larger  salary  than  his  superior  officer,  the 
Secretary  of  State.  As  far  as  salary  goes  he  is  on  a  par  with  the 
Governor.  The  county  treasurer,  who  is  merely  a  custodian  of 
funds,  also  receives  the  same  salary  as  the  Governor,  w^ho  is  his 
superior  officer.  Going  down  the  list  of  subordinates  in  similar 
ratio  we  ought  to  pay  the  deputy  county  clerk  or  deputy  treasurer 


J 


•^  -  :- :    r»v  Ten,  periifips. 


-     ;.     :   -_-  __;-&.     We  i.Tei  i  srea-t  ^::  ^  of  -crar  roads, 

gesments-    ^  i   •rmt   li-ere  '    rre    2.5   p-j-litic-al   "barg-ains. 

■  .  -  T5|-ay5  ii-  -  '-  be  Dnilt  for  a 

_-. .1      :  iliey  nc-       -"     _  -.._:     -^-i  the  Tarions 

:iili'es   of  tiie  feosnnty.      __t  "rT    :■£   Ti.e   psTenienls 

-  -  -  -_tra<!ts  let  for  the 

.  -  ^    .:  ^  _:  — :.   :_.--.^^^y.     Tlie  question 

of  Trbediei  .  _t  nol:  to  Imild  its  own  roads  with  its 

cnn  .let  tiiem  to  prrrate  eontr^.etOTs,  needs 

"  _  :_     ^_'-  :  r",  -^  -1-  .1^  of  tMs  natiire  woTild  pro"bablT  ramify 

T  qiiestion  of  Tmemployed  laibor  witliin  the  •eoimt^r's  borders. 

_  -    -    \    varioTis  important  questions  of  an  indusLrial  natare  o-ngiit 

t:-  -^  riU'died  in  m.apping  -out  a  e^Drnpetent  sieteme  of  -eonntv  g-or- 

emmbsit. 

One  lof  tke  great-est  needs  of  the  eonanmnitr  is  the  rednetion  of 
tlie  cost  of  administration  of  justi.'ee  and  llie  expediticm  of  tlie 
trial  of  cansies  and  tiie  delir^rr  of  judgment.  Tlie  drafting  of 
jutpois.  tlie  granting  of  exemptions,  the  question  of  repetition  of 
servioes  and  fees  and  all  tlie  mnltitadinons  expenses  of  court 
seTTi<?^  wM-eli  seem  to  the  layman  exoAitant  and  useless  need  to 
'hid  studied  and  metliods  -derised  of  freeing  tiie  poor  man  from  as 
nnn-eli  of  tiiis  Lnrden  as  possil:>le. 

A  Scientific  Biiid^;et 

A  paiaHMMimt  necessity,  -w^Mek  sunxHiiids  and  oompreliends  all 
tke  rest  is  soemtiifije  oonstrrwrtion  and  adc^tion  of  a  proper  budget 
Ibo  provide  for  tke  serdoe  of  tkese  needs  in  economical  and  jet 
satisfactorr  jsmisner.  The  conntj  of  WestcliesteT  has  adopted 
ree^itlx  the  budget  plan  and  ^7-st.em  of  eonnty  aeeoonts  outlined 
by  tlje  State  GamptroHer,  but  it  has  not  gone  any  furtber  tba- 
ihAiL  Alihcmf^  it  im.s  made  great  improTements,  tbere  are  m^any 
5ib^>s  in  adrance  yet.  for  tbe  county  of  Westchester  to  take  in  tliis 


16  County  Government  [Part 

regard.  Before  the  budget  is  adopted  the  board  of  supervisors 
owes  it  to  the  people  of  AVestchester  county  to  hold  budget  hear- 
ings and  to  permit  the  people  to  express  their  views  as  to  the  pro- 
priety of  various  budgetary  provisions;  and  the  board  of  super- 
visors owes  to  the  people  of  Westchester  county  to  be  guided 
thereby. 

We  have  just  created  in  Westchester  county  the  office  of  county 
comptroller  and  have  elected  to  that  office  a  candidate  whose 
qualifications,  so  far  as  we  know  them,  make  us  anticipate  excel- 
lent service  in  that  office.  It  remains  to  be  seen  whether  our 
anticipations  are  to  be  realized.  The  duties  of  this  officer  are 
probably  known  to  all  the  people  attending  this  convention.  He 
is  the  county's  chief  fiscal  officer,  and  he  has  power  to  examine  all 
the  accounts  of  all  the  various  county  departments  and  officials 
and  to  prescribe  the  system  upon  which  they  shall  be  kept.  He 
has  to  examine  payrolls  and  deieimine  what  amounts  shall  be 
recommended  to  the  board  of  supervisors,  to  be  allowed  by  them 
as  compensation  to  salaried  officials.  He  has  similar  powers  over 
county  claims.  It  is  his  duty  to  dispose  of  the  county's  market- 
able securities.  He  is  not  an  auditor  in  the  sense  that  his  deter- 
mination of  the  amounts  to  be  allowed  is  final;  that  power  rests 
with  the  board  of  supervisors.  He  is  an  auditor  in  the  sense 
that  he  can  make  an  audit  of  the  accounts  of  any  county  depart- 
ment, and  in  that  sense  only. 

The  county  comptroller  would  be  a  vastly  more  useful  officer 
if  he  had  the  power  to  audit  the  accounts  of  towns,  villages  and 
other  municipalities  within  his  county,  and  if  his  office  w^ere 
given  the  powder  of  final  audit  over  all  county  disbursements  we 
should  then  not  have  to  wait  ten  years  or  twenty  or  may  be  a  hun- 
dred for  the  State  Comptroller's  fifteen  men  to  get  around  our 
individual  municipalities  to  examine  and  clear  up  their  accounts. 

The  Need  for  State  Control 

It  should  rest  with  the  State  to  see  that  the  counties  were  all 
uniform  in  methods,  records,  accounts,  reports,  procedure,  etc., 
and  it  would  rest  with  the  county  authorities  to  see  that  the  towns 
within  the  county  had  such  uniformity  and  carried  it  out.  With 
the  power  to  enforce  uniformity  must  go  also  the  power  of  ex- 
amination, the  right  of  access  at  all  times  to  records  and  data  of 
any  nature  that  pertain  to  the  administration  of  the  local  publi^^ 
officers. 


I]  Papers  on  Special  Topics  17 

You  may  ask  here,  why  cannot  the  State  Comptroller's  men 
satisfy  this  need  of  auditing  the  finances  of  our  municipalities? 

One  reason  is  because,  however  expert  and  however  diligent, 
they  are  not  superhuman  and  there  are  only  fifteen  of  them. 
There  are  over  one  thousand  municipalities  in  the  State  whose 
finances  they  now  have  the  power  to  audit.  It  would  take  fif- 
teen men  working  at  high  pressure  from  six  to  ten  years  to  cover 
these  1,000  municipalities  once.  Of  course,  the  little  towns  are 
the  ones  that  have  to  wait  ten  years,  some  of  them  perhaps  more. 
So  you  see  that  even  though  the  Comptroller  has  provided  himself 
with  a  body  of  competent  and  able  experts,  the  limited  number 
which  the  law  permits  him  to  employ  cannot  by  any  means  satisfy 
the  public  needs  in  this  respect. 

You  may  say,  then  let  us  increase  the  Comptroller's  force  so 
that  every  municipality  may  have  at  least  an  annual  audit.  That 
would  be  very  desiral)le,  but  it  would  cost  upwards  of  a  half  mil- 
lion dollars  a  year  to  supply  such  a  force.  E'evertheless,  in  spite 
of  that  enormous  cost,  real  annual  examinations  would  doubtless 
be  w^ell  w^orth  the  money.    But  why  should  the  State  pay  for  it  ? 

A  plan  to  induce  the  Legislature  to  create  150  or  more  new 
positions  of  municipal  examiners  and  to  appropriate  from  $3,000 
to  $5,000  of  State  money  to  secure  a  competent  man  in  each  posi- 
tion might  not  be  impossible  of  realization.  But  why  shouldn't 
your  town  or  your  village  attend  to  watching  its  own  finances  and 
its  own  bills  ?  Why  should  the  State  be  asked  to  do  more  than  to 
prescribe  uniformity  and  system,  and  see  that  such  are  maintained 
and  enforced  through  the  medium  of  centralized  county  authori- 
ties, such  as  I  have  indicated,  clothed  with  the  proper  powers? 

One  service  with  which  every  community  must  eventually  be 
provided  is  some  means  of  exercising  a  simple  ballot,  an  honest 
ballot  and  a  full  ballot  on  election  days.  As  it  is  now,  the  total 
vote  of  the  countv  is  ordinarily  about  one-sixth  the  popula- 
tion, and  in  local  village  elections,  it  is  frequently  as  low  as  one- 
thirtieth  or  one-fortieth  of  the  population.  The  great  need  in 
this  respect  is  to  find  a  way  in  which  the  franchise  may  be  put 
into  the  hands  of  those  who  know  how  to  exercise  it  properly 
without  distinction  of  sex,  race  or  social  classification,  and  that 
means  shall  be  improved  for  voting  secretly  and  according  to  the 
dictates  of  the  voter's  own  reason  and  conscience. 

When  we  finally  make  up  our  mind,  after  studying  all  these 
needs  and  more,  what  sort  of  a  plan  we  approve  for  governing  the 


18  County  Government  [Part 

subdivisions  of  the  State  (including  county,  town,  village,  smaller 
cities,  school  districts,  etc.)  we  shall  probably  find  that  constitu- 
tional barriers  as  they  now  stand  will  greatly  interfere  with  the 
erection  of  very  satisfactory  models  for  such  government. 

The  Short  Ballot  for  Counties 

In  the  bill  that  was  proposed  last  year  by  the  New  York  Short 
Ballot  Organization  the  attempt  was  made  to  adapt  the  revised 
scheme  of  county  government  to  the  provisions  of  the  present 
Constitution  of  Xew  York  State.  It  was  necessary  to  retain  all 
the  constitutional  ofiicers  and  to  provide  for  their  election  as  the 
Constitution  required.  These  constitutional  officers  were  the 
judicial  officers  of  the  county,  the  board  of  supervisors,  a  sheriff, 
a  county  clerk,  a  district  attorney,  and  where  the  voters  so  elect, 
a  register.  There  is  grave  doubt  as  to  the  wisdom  of  electing  all 
these  officials.  I  fail  to  perceive,  for  example,  the  necessity  of 
electing  a  sheriff  by  popular  ballot.  I  think  the  office  of  sheriff  is 
going  out  in  time.  The  coroner  is  surely  going  to  be  abolished  very 
soon,  and  the  sheriff  will  shortly  afterwards  follow  him.  N^ew 
York  city  will  probably  be  the  first  to  get  rid  of  its  sheriffs.  It 
will  retain  its  police.  I  doubt  very  much  if  Xew  York  city  w^ould 
think  it  in  any  measure  the  part  of  wisdom  to  elect  its  police  com- 
missioners by  popular  ballot,  or  its  fire  chief,  or  its  commissioner 
of  correction,  or  any  of  the  heads  of  the  big  departments  now  ap- 
pointed by  the  mayor.  There  is  no  argument  for  any  real  logical 
teuability,  that  I  have  seen,  as  to  why  the  sheriff  should  not  be  ap- 
pointed to  his  office  either  by  the  county  commission  (in  a  com- 
mission govermnent  count}^)  or  by  the  chief  executive  officer  of 
such  a  coimty  (a  county  manager)  in  much  the  same  manner  as 
the  police  commissioner  is  appointed  in  a  large  city  by  the  mayor. 

It  is  quite  possible  that  a  wisely  organized  system  of  either 
State  police  or  county  police  would  obviate  the  necessity  of  having 
a  sheriff.  Except  for  court  duties,  there  appears  to  be  nothing 
that  the  sheriff"  does  which  could  not  be  attended  to  with  much 
greater  efficiency  than  he  now  shows  in  such  duties  by  a  State 
police  or  State  constabulary,  whichever  term  may  be  more  ac- 
ceptable. The  chief  objection  that  I  have  heard  to  the  State  con- 
stabulary is  the  objection  of  labor  unions,  who  seem  to  feel  that 
such  a  force  is  a  powerful  agent  of  the  devil  placed  in  the  hands 
of  the  capitalists  for  the  suppression  of  the  laboring  man.  In 
other  words,  because  the  state  constabularv  of  Pennsvlvania  verv 


I]  Papers  on  Special  Topics  19 

ably  and  very  efficiently  quelled  labor  riots  in  that  state,  the  labor 
unions  will  have  none  of  them.  The  fact  that  the  state  police  there 
were  impartial  and  protected  the  rights  of  the  laborers  themselves 
as  well  as  the  capitalists,  seems  to  have  very  little  effect  upon  the 
minds  of  the  unions.  Of  course  it  would  be  necessary  in  studying 
this  question  to  examine  into  the  validity  of  these  objections  to 
sustain  any  just  claims  of  the  labor  unions  and  to  reveal  clearly 
wherein  their  objections  are  without  foundation. 

The  relation  of  the  sheriff's  functions  to  electoral  control,  and 
the  weighing  of  such  functions  in  the  balance  with  those  of  a  State 
police  or  a  State  police  with  county  control  is  a  very  important 
matter  to  be  considered  in  the  reform  of  county  government. 

I  see  no  objection,  either,  to  the  appointment,  instead  of  the 
election  by  popular  ballot,  of  the  county  clerk,  the  county  register, 
the  county  treasurer,  the  county  comptroller  or  county  auditor, 
where  an  auditor  is  chosen  instead  of  a  comptroller.  Under  a 
small  board  of  directors  with  a  county  manager  these  and  other 
officers  could  all  be  appointed  by  the  manager,  who  should  be  em- 
powered to  exercise  great  freedom  in  searching  any  part  of  the 
country  to  obtain  the  most  desirable  men,  who  should  select  the 
best  that  lie  can  obtain,  who  should  promptly  get  rid  of  the  in'com- 
petent  and  inefficient,  and  who  should  himself  depend  for  his 
tenure  of  office  upon  the  ability  with  which  he  conducts  the  man- 
agement of  the  county. 

Subdivisions  of  the  County- 
There  is  undoubtedly  a  great  deal  to  be  studied  as  yet  regard- 
ing the  relation  of  county  government  to  township,  school  dis- 
trict, village  and  city  government.  We  have  been  studying  county 
government  detached,  county  government  as  a  separate  entity. 
Of  course,  in  any  process  of  analysis  it  is  necessary  and  wise  and 
scientific  to  detach  from  the  various  compounds  in  which  it  is 
found  the  element  under  examination.  Following  that  scientific 
principle,  many  of  the  members  of  this  Conference  have  been 
trying  to  detach  the  county  as  such  from  the  town,  the  State,  the 
educational  departments,  etc. — to  precipitate  it  out  of  the  mixture, 
as  it  were,  by  applying  various  reagent  principles.  It  seems  to 
me,  however,  that  when  the  country  is  thus  separated,  we  have 
left  out  of  the  problem  many  important  elements  ;  we  have  put  out 
of  sight  many  of  the  most  important  relations  which  the  county 
sustains.     If  we  then  build  up  a  county  government  without  these 


20  County  Government  [Part 

before  us,  while  we  can  construct  one  that  is  simple,  scientific  and 
direct  —  a  perfect  model  —  it  wdll,  when  applied,  lack  many  of 
the  essentials  to  adapt  it  to  the  other  local  governments  with  whose 
functions  the  county  is  closely  intermingled. 

In  any  s^yeeping  reform,  therefore,  we  must  consider  all  the 
elements  concerned.  AVe  must  study  the  township  and  its  rela- 
tion to  the  county  in  the  matter  of  the  levy  and  collection  of  taxes, 
in  the  matter  of  equalization  of  assessed  valuations,  in  the  matter 
of  an  auditing  control  of  township  finances,  township  expendi- 
tures, township  indebtedness,  etc. ;  in  the  matter  of  the  registration 
of  instruments  for  the  transfer  of  property  and  of  the  custody  and 
preservation  of  such  records;  in  the  matter  of  demarcation  of 
jurisdiction  as  between  town  and  county  ofiicials,  whether  such 
ofiicials  are  primarily  executive,  legislative  or  judicial. 

Studies  of  the  same  character  and  scope  must  be  made  in 
relation  to  village  government  and  in  relation  to  the  various 
smaller  municipal  districts,  such  as  schools,  water  districts,  fire 
districts,  sewer  districts  and  a  multitude  of  such  smaller  cor- 
porations. 

I  doubt  very  much  if  county  governmental  reform  can  be 
carried  through  without  reforming  the  governments  below  it. 
I  would  make  as  my  chief  recommendation  to  this  conference 
that  it  be  urged  in  the  Constitutional  Convention  to  leave  the 
Legislature  free  to  reorganize  upon  whatever  plan  may  seem 
wisest  the  entire  scheme  of  local  municipal  government. 


ADDRESS :    *  ^ADMINISTRATION  OF  COUNTY  CHARITIES  ' ' 

V.    EvEEiT    Macy,    Superintendent    of    the    Poor,    Westchester 

County 
The  State  Poor  Law,  under  which  the  counties  operate,  was 
enacted  some  130  years  ago  and  has  been  amended  and  inter- 
preted by  the  courts  most  every  year  since  it  went  into  force, 
until  it  is  now  a  mass  of  contradictory  and  unworkable  statutes. 
The  more  or  less  uniform  rural  conditions  that  existed  throughout 
the  counties  of  the  State  at  the  time  the  law  became  effective  have 
long  since  passed  and  have  been  succeeded  in  many  counties  by 
most  complicated  and  diverse  conditions.  It  is  only  by  central- 
izing control  and  focusing  responsibility  that  either  honesty  or 
eflS.ciency  can  be  obtained.      Yet,  in  our  county  government  we 


I]  ■  Papeks  on  Special  Topics  21 

seem  to  have  gone  on  the  theory  that  the  more  responsibility  was 
divided,  and  the  more  duties  overlapped,  the  more  honest  and 
efficient  an  administration  wonld  be. 

Multiplying  the  number  of  unimportant  elective  officers  results 
in  little  good  and  much  waste  and  confusion.  This  cannot  be 
better  exemplified  than  by  the  situation  created  by  the  Poor  Law 
in  my  county.  The  theory  upon  which  the  law  is  based,  that 
each  town  in  a  county  shall  elect  its  own  poor  officials,  is  destruc- 
tive to  all  efficient  and  intelligent  administration  under  modern 
conditions  in  Westchester. 

The  county  superintendent  of  poor  has  under  his  supervision 
and  direction: 

A.  The  county  almshouse  and  hospitals. 

B.  County  poor  needing  relief  in  the  localities  in  which  they 
live,  known  as  ''  Outside  Kelief.'' 

C.  The  dependent  and  delinquent  children  who  have  been  com- 
mitted to  institutions. 

In  addition  to  the  superintendent,  the  law  provides  for  the 
election  of  two  overseers  of  the  poor  and  four  justices  of  the 
peace  in  each  town ;  the  latter,  as  well  as  police  magistrates  and 
judges,  are  given  the  power  to  commit  children  to  institutions. 

In  Westchester  county  there  are  nineteen  towns,  twenty-five 
villages  and  three  cities,  thus  making  over  130  elective  officials 
empowered  to  deal  with  the  poor.  All  of  these  officials  except  the 
superintendent  of  poor,  are  elected  locally  for  varying  and  short 
terms  and  are  responsible  to  no  one. 

Division  of  Responsibility 

The  law  ingeniously  divides  responsibility  so  that  the  super- 
intendent has  no  power  over  the  admissions  to  the  almshouse  or 
hospitals  or  of  children  to  institutions  but  only  the  negative  power 
of  discharge,  while  the  local  committing  officials  have  little  con- 
trol after  the  adult  or  child  is  committed.  This  often  results 
in  setting  up  an  endless  chain  of  commitments  and  discharges, 
for,  as  fast  as  the  superintendent  discharges  an  adult  or  a  child 
the  local  Oxfficial  may  recommit. 

The  superintendent  is  on  a  salary  1)ut  practically  all  the  over- 
seers are  paid  on  a  per  diem  basis,  and  the  justices  of  the  peace 
are  paid  a  fee  for  each  commitment.  If  an  overseer  issues  an 
order  for  groceries  or  signs  a  commitment,  he  can  collect  his  two 
dollars  for  a  dav's  work.         , 


22  County  Government  •         [Part 

Could  ingenuity  devise  a  more  absurd  and  wasteful  method 
of  relieving  suffering  or  one  where  responsibility  and  control  could 
be  more  disastrously  divided  to  the  injury  of  the  taxpayer  and 
the  poor  ?  The  superintendent  of  poor  should  not  be  an  elective 
officer  but  should  be  appointed  without  regard  to  political  affilia- 
tions. This  is  still  truer  of  the  local  overseers.  Instead  of  being 
elected,  they  should  be  deputies  of  the  superintendent  and  ap- 
pointed by  him. 

The  Superintendent's  Patronage 

The  patronage  of  the  superintendent  is  very  considerable,  as 
26  per  cent,  of  the  county  expenses  of  Westchester,  exclusive  of 
the  State  tax,  passes  through  his  office.  The  local  overseers  are 
frequently  subjected  to  great  local  pressure,  both  political  and 
social,  to  give  relief  either  in  the  form  of  supplies  or  by  com- 
mitment. If  they  were  not  dependent  upon  the  local  vote,  their 
actions  in  each  case  would  be  based  solely  on  the  merits  of  the 
appeal  and  could  be  treated  in  the  wisest  way  without  regard  to 
local  influences. 

The  superintendent  has  no  powder  to  retain  an  inmate  if  he 
desires  to  leave  or  to  punish  one  for  endangering  the  lives  of 
others.  His  only  course  is  to  discharge  the  offender  and  turn 
him  out  to  prey  on  the  community.  As  a  consequence  the  winter 
population  increases  between  40  and  50  per  cent,  over  the  number 
in  the  almshouse  during  the  summer.  Many  men  work  for  eight 
months  in  the  year  for  just  enough  to  buy  whiskey  and  shelter, 
knowing  that  they  will  be  cared  for  at  public  expense  during  the 
winter  months.  In  the  same  way  a  drunkard  or  a  drug  fiend  is 
sent  to  the  almshouse  to  be  straightened  up.  He  receives  new 
clothing  and  medical  care  and  then  goes  out  when  he  chooses,  only 
to  return  again  in  the  same  pitiable  condition  some  months  later. 
I  have  one  case  where  the  individual  has  been  committed  thirty- 
nine  times.  There  should  be  some  way  by  which  these  men  could 
be  made  to  work  on  the  county  farm  for  a  few  weeks  in  return 
for  their  winter's  board ;  and,  where  those  addicted  to  alcohol 
and  drugs  could  be  restrained  and  protected  against  themselves 
and  their  labor  contribute  something  toward  the  cost  of-  their 
support. 

Who  Inhabit  the  Almshouse? 

Those  not  familiar  with  the  situation  naturally  think  that  the 
almshouse  is  inhabited  by  the  old  and  infirm  who,  through  mis- 


I]  Papers  on  Special  Topics  23 

fortune,  are  unable  to  support  themselves  in  their  declining  years. 
This  is  true  to  only  a  limited  extent,  as  shown  by  the  age  given 
by  each  inmate  admitted  to  AYestchester  county  almshouse  in  the 
past  ten  years;  30  per  cent,  of  the  males  were  under  41  years  of 
age  and  37  per  cent,  of  the  females  were  under  31  years  of  age, 
while  over  60  per  cent,  of  both  men  and  women  were  less  than 
51  years  old.  Thus  considerable  more  than  a  majority  of  those 
admitted  were  still  in  what  should  be  the  prime  of  life. 

Many  of  these  young  women  were  committed  to  the  almshouse 
for  confinement,  not  infrequently  returning  the  next  year  for  the 
same  cause.  These  girls  are  not  of  the  prostitute  type  but  are 
more  or  less  feeble  minded  and  should  be  protected  by  the  State. 
When  application  is  made  to  the  State  institutions  they  cannot 
be  admitted,  as  these  institutions  are  already  overcrowded.  The 
county  superintendent  has  no  power  to  hold  them  against  their 
wish,  so  they  are  discharged  into  the  community  to  rapidly  propa- 
gate their  kind.  From  the  above  it  will  be  seen  that  nearly  6 
per  cent,  of  the  female  inmates  are  still  of  the  child-bearing  age. 
Is  it  any  wonder,  therefore,  that  our  dependent  classes  are  on  the 
increase  ? 

I  realize  that  this  is  not  a  meeting  to  discuss  eugenics,  but  do 
not  the  above  figures  show  that  the  problem  of  our  poor  is  not 
entirely  an  administrative  one  and  that  it  is  not  sufficient  merely 
to  relieve  the  immediate  needs  of  the  destitute? 

Commitment  of  Children 

The  greatest  injustice  to  the  individual  and  injury  to  the  State 
is  now  done  through  the  haphazard  handling  of  the  cases  of  the 
delinquent  and  destitute  children.  As  I  have  said,  the  over- 
seers, justices  of  the  peace,  police  magistrates  and  judges  can 
all  commit  children,  and  most  of  these  officials  have  a  monetary 
interest  in  committing.  Few  of  them  have  any  means  of  investi- 
gating cases  before  acting  and  fewer  still  have  any  training  to  fit 
them  to  deal  wisely  with  either  the  destitute  or  delinquent  child. 
The  committing  of  a  child  is  no  light  responsibility,  as  we  find 
in  Westchester  county  that  the  average  duration  of  institutional 
care  for  children  committed  is  two  years  and  the  expense  to  the 
community  $300. 

What  is  the  effect  on  the  children  of  these  two  years  without 
a  home  ?  Are  the  parents  better  citizens  by  being  relieved  of 
their  parental  duties  to  support  their  children  ?     It  is  safe  to  say 


24 


(  ■OUMV     (  Jo\'l'.lvNMMN  1" 


I  I 'a  It 


llinl.  ill  \\'('s(cIi(vm|(m*  coiml y  t?0  pcM*  cciil.  of  llic  cliiMicii  coinmillcd 
should  nol  l)(>  iiiniiila  iiu'd  in  i  iisl  il  iil  ions  :il  |miI)Ii('  cxponso  hut 
slionid    Ito  sii|)()(Mlod,    wliolly   <>r   in    |>ail,    l»y    llioir   i'(^la(  ivcs. 

'I'li(»  law  slionid  |u-o\ido  llial  one  |)('rson  in  each  counly  should 
(mIIioi-  |)('rs()n;illy,  oi-  ihrouLdi  dcpulios,  he  rcsponsihlc  loi-  all  casivs 
of  childicn  i(M|nirini;'  puhlic  care.  This  would  uuilcrially  I'l'duco 
|lu«  nnnihcr  <•!"  childron  inainlainod  al  puhlic  (>\|)(Mis(\  cnciMirai^'O 
|);ilrrn;il  ros|Kinsi  hi  I  i  ly  and,  aho\(»  all,  place  iho  care  ol  the  child 
in    the  liMiids  ol    ;in   cxpciMcnccd    person. 

Sonu>  I  lid  I  \  i(ln;i  Is  iii;i\  oh|e('l  lo  |»laciiii;-  the  c;ire  of  the  des|i- 
tiil(>  and  del  I  luiiieiit  children  in  llu^  linnds  ot"  the  same  person. 
It"  tlli^;  i.'.  the  cas(>  then  a  ehihlrcirs  court  tor  the  ciMinty  should 
he  estahlished  to  |>ro\idt'  lOr  tli(>  del  i  iitiiieni ,  and  llie  destitute  cases 
should  ;ill  h(«c;ii-ed  tOr  throiiidi  I  he  sii  pen  ntendent  ot  |>oor.  This 
would  |»lac(>  all  children's  cases  in  tln^  Ininds  ol'  two  peo|)|(>  instead 
ol"  lli(>  l;ir,''v  and  indeliiiite  nninher  <A'  elected  otlicials  that  now 
e\ercis(<  this  power. 

(>ii  th(>  In!  ol"  l;is|  January,  althoiiid'  the  ni;i  i  nten;inc(>  ot'  o\-er 
V<M)  children  w;is  hiani!,-  pro\  ided  through  the  comity  snjxM-in 
tcndciit,  lli(>  onI\  rct'ord  ol  an\  child  was  I'ontamed  in  llii>  hills 
Iroin  ilic  nislilntions  which  wci'c  r(Mider(>d  t"er  \ar\iiiu'  [x'riods, 
(>\c<"pt  in  the  cM-c  (>!  ;i  tew  childrtMi  phiced  in  |)ri\;il(>  homes, 
'I'lii*  siiperi  nleiidcnt  li;id  no  knowh"d!',e  of  when  tin*  children  W(M'0 
comiiiitlcd    (U-    when    d  iscli;i  riM'd. 

riu*  conditions  in  W'e^ti'lu^^l  (M-  coiiiit\  avc  so  dinerent,  owiui;" 
to  its  larive  hut  sc;itl(M-cd  popiihit  i(Mi  MMllcd  in  tlirct*  cili(>s  and 
lw('iil\  li\(>  \illa;',cs,  ihiit  wlinl  w.Mihl  there  he  a  wise  adniinistra- 
ti\(^  niclhod    mii;ht    not    appl_\    t(>  other  counties. 


Centralization  Noodod 

Tlier(^  is  no  doiihl  lleil  \ov  \\'(>siehesi(M-,  with  its  populati(Mi 
(»l*  ;'>M^(>0(>.  |h(>  iMiIin^  adminisi  r;il  i(Mi  ot  \\\c  poor  r(>li(H'  slu>nld 
1m^  centered  m  the  leinds  ol'  ;i  (■(>niniis^i(Mier  o\  ('h;iritu\s  nnd  C(>i' 
rection,  with  ih^putuvs  located  in  dill(M-cnl  paris  (>t  llu>  ciMinty. 
As  Ion;';  as  i;'>(^  tiilicials  «'iMiIiiiiie  t(>  sh.irc^  in  llu>  rcsptMisihi  lit  v 
t'or  the  poor  relii^t',  il  is  nst>less  to  c\in\M  hiin  lhiii;r  hiil  a  in;i\innim 
o(  confusion.  ;ind  ;i   miimiiiini  ot'  cl]iciciic\. 

NiMliin;':  hut  a  complete  rci-iMist  met  icMi  o\  the  W^i^v  l.aw  will 
vMiahle  llu^  counties  to  intt'llii'.eiil  1\  pr.nide  tor  their  un  t'orl  unali^ 
cit  i  'ens. 


J  I  \'aI'1;HH    OS     Si'K'JAL     'loi'UH  25 

Iti  cloHiiijj]  I  wi.kIi  t,o  H!i  y  ;i,  Ifiw  worrJH  fMitsIflc/  my  hijl>j<''l,  but 
on  ;i,  /n;iltcr-  t.}i;i(,  Jn;iy  \n)  wortli  your  Jittf-nfioii.  In  vi<tw  of  fli<'. 
appro;icliin^^  .StjiM;  ( 'onHt,it,nl.ion;il  ('onvontion  fluj/f,  i,-,  ;in  oppor- 
tunity lor  f,onHtnif;tivo  hr^nnhitivo  work.  Ah  I  li;iv<;  tri(;fi  U) 
hIiow  fioni  ^xj>(^r'i(;nr(?  vvil.li  llio  Sl;it<r  poor  Imwh  p;irl,  of  llio  in- 
oil'u'AiMicy  of  county  adniiniHtrntion  r(Jhijlt,H  From  tlio  oflort  to  prf>- 
vidc)  a  iiniforni  ^'ovfjrriffKjnt  for  all  f-onntioH,  notwitfinta rifling';  tlicj 
wi'lnly  var'yin^';  local  <'<n\(\\\.\<n\H.  1 1,  vvouM  [)f;  irrifjOHHif^lo  U> 
arnonfj  llic  ^ 'on-.titul.ion  to  Huit  tin;  |;artir'jilar  r';rjij);'(;ninnt,H  of 
(•;\(:\\  fonnfy  ;iikJ,  on  tlio  othrjr  liarifi,  tlic.  frc^pjont  Hf>ocjal  Ic^t'ihIh- 
tion  now  rcHr>rt*'(|  to  r(;HiiltH  in  Ktill  fiirtfior  '•r,friplif,atin^';  tliC) 
Hitnation. 

WonM  it  not  \>c  p<».;,il)N;  (o  flnifiKo  tin;  Stato  ^ 'on.Htitntion  ho 
tinit  tlic  coiinti'-,  r-r,uM  l;o  claHHilicrj  in  Kornf?  Huc,fi  way  an  tlio 
citioH  ar(;  /low  claHHili(;(i,  an  firnt,  Hccornl  anr]  tfiirri  cJaHH,  anr]  tficn 
provido  Hf!Vf!ral  c|if>if,(!H  in  tlio  form  of  ^"^vcrnrnont  for  (^acJj  C/laHH  ^ 

Sur'ji  a  rnftlififl  woiiM  fri;il)lf!  ('{I'-li  rOunly  fo  moot  ItH  own 
nj^jiiircfrifntH  ;im'I  l;iko  r-jirc-  of  tfiO/  [>rol)lc;fnH  arinin^';  from  raj^id 
growth  willi'Mit  oljhiiMin/.^  Hpc'-ial  loginlation  ami  witliont  li;im[)or 
ing  otfif;r  r-ounticH. 

Any  c|);in;_'Cv  in  Ifio  Stjito  ^ 'onntit ntion  nfionhl  hr;  as  Inroad  an 
pOHnij)l(;,  Icavin/j  tlic  (Ictailn  to  ho  (Jotf^rmincrJ  latr-.r  \>y  tlnj  LcjgiH- 
Ifitiiro  and  oounty  antlioritioH. 

DISCUSSION 

Mr.  (:i))l(l,-. :  ho  I  inidfr  t,i(Ki  tluil  if  I  wrr-,  in  WontfJiontor 
fonnty  arni  winlicl  to  hr:  Hii[»poflr'(|  tli;il  I  vvouM  Imvc  I  .'50  ohariO/O'H 
of  jotting  it '■? 

Mr.  l>rowri  :  Ych.  Ovf-ccr.-.  of  tlu-  poor  ;irHi  ff,jnmiHHiom;rH 
of  cfni  ri  ticH  arc-  Kuppo  ffj  lo  Ix:  r-r)mmi  M  i  nj'-  ofli'-'T  ,  (,\'  (\(;^}(',m\(-,t\lH. 
'rfi(5  other-  r-onitniff  in/'  oflircr-H  urc  for-  c\\'\\(\n-\i  'h-ji  ri'pMTif .  Ilow- 
(5Vor,  W(5  fifi'l  \\\fu\  fofrimilf  in,"  for  (lo};(;n(i<'-»H'y,  In  ;iftnal  [)rao- 
tico  you  w'HiM  not  h;ivr-  \'.',U  rhjincr-n^  fait  you  wouM  havr^  a  goorl 
rmiriy  (•]\iii\<'.cH.  If  yon  1i;mI  fri'-ndn  yon  wonhl  Inivo  no  tronhio  in 
gotting  cojnmittcrd. 

Mr.  CloHi;  fSufjcrviKor  Fioni  W' -  tfh'Hf  fr )  :  Ah  I  \ni<\tv.\:\\i(\ 
thf!  working  of  the  I'oor  Liiw,  hefor-r-  son  ycc<-'\v<'.  uuy  aHHiHlariff* 
you  havr;  to  prove?  finit  yon  havo  r<;Hi(|r'f|  in  tin;  town  for  a  certain 
longth  of  firrif.  ( 'f,rt;iinly  fjoforc?  you  were  commitffid  you  wouhl 
have  to  prove  residence;  if  yon  conhl  not  fjrovr-  it  yon  wonhl  ho 
rotnrried    to   the  town    yon    hist,  cjirrn^   from. 


26  County  Goveenment  [P^rt 

Mr.  Brown :  As  a  matter  of  fact,  a  person  who  has  not  applied 
for  nor  received  relief  in  the  town  in  which  he  is  resident  may 
apply  for  and  receive  relief  in  another  town  in  the  county.  To 
illustrate,  I  had  the  case  of  a  man  resident  in  another  county  in 
the  State  who  came  into  Westchester  county  to  work.  He  became 
crippled  in  Westchester  county,  ran  out  of  funds  and  has  applied 
for  relief  in  Westchester  county.  He  was  committed  to  the  alms- 
house by  the  local  officials.  Such  cases,  if  they  have  been  in  the 
county  for  less  than  ten  days,  are  county  charges.  We  tried  to 
have  him  removed,  but  was  informed  that  that  could  not  be  done ; 
we  would  have  to  prove  that  he  was  poor  before  he  came  into  the 
county  and  was  brought  there  as  a  poor  person.  Xov^^,  **  poor," 
in  that  sense,  means  that  he  had  applied  for  and  received  public 
relief  in  some  other  county.  It  is  true  that  you  can  be  in  a 
county  only  an  hour  and  receive  public  relief,  but  then  you  are 
paid  for  as  a  county  charge.  AVhat  the  gentleman  has  mentioned 
is  town  relief,  and  we  have  to  distinguish  between  the  tov\'n  and 
county  poor.  If  you  stay  in  any  town  in  the  county  for,  I  believe, 
a  year  you  have  residence  in  that  town  and  that  town  supports  you 
in  the  almshouse.  Your  maintenance  there  is  not  charged  to  the 
county.  But  if  you  have  no  residence  in  a  town  you  are  paid  for 
out  of  the  county  funds. 

Mr.  Winterstein:  I  believe  that  the  Poor  Law,  if  anything, 
should  have  the  attention  of  the  Constitutional  Convention.  I 
had  a  veiy  amusing  incident  in  connection  with  the  Poor  Law. 
I  questioned  a  bill  for  supplies  for  a  poor  person  living  in  Amster- 
dam. I  took  it  up  with  the  commissioner  of  charities  and  was 
informed  that  this  person  had  not  lived  in  Amsterdam  quite  a 
year,  but  just  prior  to  his  going  there  had  been  furnished  supplies 
by  the  city  of  Schenectady.  It  came  to  me  then  that  we  can 
continually  furnish  a  person  who  has  been  a  resident  of  an  outside 
city  for  five  years  or  more,  or,  in  other  words,  indefinitely,  if  we 
supply  him  one  year  before  he  goes  to  another  town. 

Adjournment. 


I]  Papers  on  Special  Topics  27 

SECOND  SESSION 
Saturday  Morning,  November  14,  1914 


ADDRESS:      "TAXATION    AND    COUNTY    GOVERNMENT 
IN  NEW  YORK  STATE  " 

Henry  J.   Cookinham,   County  Attorney,  Oneida  County 

For  the  purpose  of  government,  which  means  for  purpose  of 
raising  and  expending  money  for  the  advantage  of  the  people, 
we  have  in  this  State  and  within  its  counties  many  units  or  dis- 
tricts. ]Many  of  these  districts  are  included  within  others  and 
many  overlap  each  other.  Each  has  certain  officers  and  certain 
powers  of  local  government  and  support.  Consider  a  typical 
ISTew  York  county,  my  own,  containing  2  cities,  26  towns,  19 
incorporated  villages,  23  special  districts  and  355  school  districts 
outside  of  the  cities.  There  are  more  than  400  bodies,  composed 
of  more  than  1,200  persons,  with  power  to  fix  values,  to  assess  for 
purposes  of  taxation,  and  more  than  400  collectors  of  taxes.  The 
county  and  each  one  of  the  other  425  districts  mentioned  has 
power  to  raise  money  by  taxation  for  its  own  purposes.  Under 
certain  limitations  each  can  raise  w^hat  it  desires  and  can  say  by 
whom  and  for  what  the  money  raised  shall  be  expended. 

The  tax  problem,  however,  relates  rather  to  the  questions, 
from  whom,  in  w^hat  manner  this  money  shall  come,  than  to  ques- 
tions of  expenditures. 

It  is  conceded  that  moneys  raised  for  the  benefit  of  a  district 
should  be  raised  in  that  district  and  that  there  should  be  a  uniform 
equitable  apportionment  of  obligation  among  those  benefited.  It 
is  the  policy  of  our  State  to  measure  this  obligation  by  property 
owned  by  the  individual  and,  by  recent  law,  to  charge  this  obli- 
gation upon  the  property  rather  than  upon  the  individual.  This 
necessitates  a  determination  of  values  or  an  assessment  as  the 
basis  of  taxation.  It  is  obvious  that  no  one's  proportionate  share 
properly  can  be  determined  unless  a  fair  and  just  valuation  is 
placed  upon  the  property  which  measures  the  share.  Few  tax- 
payers feel  aggrieved  if  they  know  they  are  paying  no  more  than 
their  just  proportion  of  the  cost  of  government. 

.  Duplication  of  Assessments 

In  our  scheme  of  assessment  lies  the  basic  reason  for  dis- 
satisfaction. 


28  County  Government  [Part 

To  fully  realize  this  it  is  necessary  to  know  just  liow  oiir  as- 
sessments are  made. 

In  each  school  district  the  trustees  have  power  to  assess  for 
school  purposes.  In  most  of  our  special  districts  the  special  tax 
is  levied  upon  the  valuations  fixed  by  town  assessors.  Our  cities 
make  their  own  assessments.  Our  villages  have  power  to  make 
theirs,  and  usually  do  so,  though  in  some  instances  they  take  the 
values  as  determined  by  the  town  assessors.  The  valuations  in 
each  town  are  determined  by  the  town  assessors.  The  valuations 
for  the  purposes  of  State  and  county  taxes  are  determined  by  a 
so-called  board  of  equalization,  consisting  of  the  board  of  super- 
visors or  persons  appointed  by  it.  This  so-called  equalization 
consists  simply  of  adding  or  subtracting  certain  percentages  to  or 
from  the  total  valuation  placed  upon  the  property  of  a  town  by 
town  assessors.  It  is,  in  fact,  assessment  by  towns  and  amounts 
to  a  re-assessment  of  ever}-  piece  of  property  in  the  town.  (This 
equalization  is  too  often  in  personam  and  not  in  rem.) 

A  man,  therefore,  may  have  property  in  a  school  district,  in 
special  districts,  in  a  village,  in  a  town.  This  property  may  be 
valued  by  different  bodies  with  powder  to  assess  at  two,  three  or 
four  different  values  in  the  same  year,  and  then  through  county 
equalization  a  fifth  value  be  placed  thereon. 

Inequalities 

This  method  of  assessment  is  radically  wrong  and  results  in 
injustice,  unfairness  and  inequality.  If  the  value  of  certain  prop- 
erty is  $1,500  for  the  purpose  of  village  taxes  it  is  worth  that 
amount  for  other  taxes.  It  is  ridiculous  to  have  the  same  piece  of 
property  assessed  by  several  different  boards  of  assessors  in  the 
same  year,  often  at  different  values,  and  different  taxes  charged 
upon  these  different  values.  Is  there  any  particular  object  in  this 
multitude  of  assessments  ?  Does  any  thinking  man  believe  that  he 
gains  anything  by  employing  several  different  ofiicers  to  value 
his  property  for  several  different  tax  purposes  in  the  same  year  ? 
Does  the  fact  that  it  is  so  valued  inure  to  his  advantage  in  any 
way? 

As  far  as  village,  city,  school  and  special  district  assessments 
are  concerned  no  one  but  the  taxpayer  within  these  units  cares 
whether  the  assessment  is  high  or  low,  and  he  only  so  long  as  it  is 
equitable  between  individuals  within  the  unit.  The  power  in 
these   units   to   assess,   however,     means   duplication   of    officials 


I]  Papeks  ox  Special  Topics  29 

charged  with  the  same  functions,  duplication  of  effort  and  waste 
of  time  and  money. 

As  between  towns,  however,  each  town  in  interested  and  prop- 
erly so,  in  the  valuations  placed  upon  property  by  the  town 
assessors  of  other  towns,  because  each  town  has  apportioned  to  it 
such  share  of  the  State,  judicial  and  armory  district  and  county 
taxes  as  its  value  bears  to  that  of  the  other  towns  within  the 
county.  This  is  the  reason  for  the  undervaluation  of  most  towns. 
The  dread  of  an  increase  by  county  equalization  tends  to  cause 
town  assessors  to  place  value  so  low  that  even  if  increased  by 
equalization  the  town  still  will  escape  some  of  its  fair  share  and 
burden. 

Equalization  a  Joke! 

Equalization  as  generally  practiced  is  an  abomination,  a  joke, 
a  cover  for  deals,  for  trades,  a  means  of  purchase  and  sale,  in  its 
result  most  unfair  and  unjust,  based  on  the  assumption  of  accom- 
plished perjury,  and  in  itself  the  chief  cause  of  the  perjury.  This 
condition  will  exist  as  long  as  we  continue  to  allow  the  valuations 
to  be  made  by  assessors  representing  less  than  the  whole  unit  which 
bears  the  tax. 

If  we  must  have  county  assessors,  which  boards  of  equalization 
are,  let  us  have  the  real  thing,  a  real  board,  elected  by  the  people  of 
the  county  for  long  terms  and  well  paid,  composed  of  men  pre- 
sumably expert  and  skillful,  familiar  with  property  and  with 
values,  of  good  judgment  and  honest  purpose,  whose  sole  business 
shall  be  on  some  proper  basis  to  value  the  property  of  the  unit 
they  represent. 

Assessment  by  this  county  board  could  not  seriously  affect  the 
valuations  for  town  tax  purposes,  even  assuming  that  whole  towns 
were  increased  or  lowered.  It  is  said  that  such  a  board  could  not 
examine  all  the  parcels  in  the  county  and  could  not  know  their 
values;  that  a  local  man  only  can  do  this.  It  is  true,  perhaps, 
that  a  local  man  does  know  the  property  and  its  value  better,  but 
if  he  keeps  the  fact  concealed,  as  many  of  our  town  assessors  do, 
there  would  seem  to  be  nothing  in  the  argument  that  the  county 
assessors  might  not  be  able  to  arrive  at  and  state  actual  exact 
values.  I  would  rather  that  a  poorly  informed  man  honestly 
should  endeavor  to  arrive  at  an  accurate  determination  than  that 
a  knowing  one  should  endeavor  not  so  to  arrive ;  the  latter  certainly 
will  not  arrive,  but  the  former  may. 


30  County  Government  [Part 

Town  assessors,  as  is  well  known,  usually  divide  tlie  town  into 
portions,  each  taking  to  assess  the  portion  in  which  he  lives. 
Human  nature  is  such  that  few  men  desire  to  contribute  more  to 
the  public  than  their  just  proportion.  There  is  no  doubt  but  that 
an  assessor  will  not  overvalue  his  own  property;  in  fact,  some- 
times, perhaps,  he  imdervalues  it  a  little.  If  he  should  chance  to 
do  this,  then  certainly  he  can  not  have  his  neighbors  say  that  he  is 
getting  any  the  best  of  it,  so  down  come  his  neighbors'  assessment 
to  correspond. 

We  have,  then,  possibility  of  one  inequality  between  individuals 
in  the  portion  of  the  town  assessed  by  each  assessor  arising  from 
poor  judgment,  local  favor  or  otherwise;  possibility  of  inequality 
by  reason  of  each  of  the  town  assessors  using  a  different  basis  of 
valuation  for  his  district;  probability  of  inequality  betweeii 
towns  by  reason  of  the  apportionment  of  large  amounts  of  taxes 
by  towns  and  the  hazard  of  equalization,  and  probability  of  fur- 
ther inequality  by  reason  of  improper  and  unfair  equalization. 

How  to  Eliminate  Inequalities  of  Assessment 

The  chance  of  inequality  between  individuals  cannot  be  avoided, 
but  can  be  lessened  by  removing  the  assessment  from  local  in- 
fluences, fear,  favor,  affection,  prejudice  or  hope  of  reward.  The 
chance  of  inequality  between  portions  of  the  same  town  can  be 
avoided  by  removing  local  divisions  and  influences.  The  certainty 
of  inequality  between  towns  can  be  removed  by  not  assessing  by 
towns.  The  chance  of  inequality  by  reason  of  the  influences  affect- 
ing the  usual  equalization  between  towns  can  be  removed  in  the 
same  manner  by  not  assessing  by  towns,  of  course,  which  dispenses 
with  the  necessity  for  equalization. 

Assessment  therefor  by  a  county  board  removes  most  of  the 
chances  of  inequality  and  leaves  practically  only  one,  errors  in 
judgment  on  the  part  of  the  person  examining  the  property,  and 
perhaps  in  some  isolated  cases  a  second,  personal  favor  to  some 
individual. 

Inequality  of  assessment  is  the  most  difficult  tax  problem  to 
solve.  Exorbitant  and  extravagant  expenditures  or  misappro- 
priation of  public  funds  affect  all  taxpayers  alike.  All  rise  in 
protest  and  solve  the  problem  quickly  and  with  certainty.  Ine- 
quality of  assessment  falls  on  the  few,  on  the  individual,  and  does 
not  therefore  raise  a  general  protest.  It  amounts  to  a  hidden 
unequal  enforcement  of  the  law  and  its  victims  can  do  little. 


I]  Papers  on  Special  Topics  31 

Assessment  by  County  Board  Proposed 

Aside  from  the  question  of  deliberate  undervaluation  by  town 
assessors,  which  they  themselves  admit,  there  are  other  reasons 
for  the  establishment  of  a  county  board.  The  ministerial  duties 
could  be  better  accomplished.  The  rolls  would  be  more  accu- 
rately prepared  and  would  show  the  necessary  valuations  for  the 
spreading  of  the  tax.  Average  men  and  many  men  well  above 
the  average,  as  are  many  of  our  town  assessors,  are  very  prone  to 
mistakes  of  figures.  One  must  not  only  have  the  natural  aptitude 
for  figures,  but  must  be  continually  working  with  them  to  be  accu- 
rate. This  is  not  the  condition  with  town  assessors.  Hardly  a 
roll  can  be  shown  in  which  there  are  not  mistakes  in  the  trans- 
cribing or  transposition  or  addition  of  figures. 

'No  man  can  do  well  without  the  proper  tools  with  which  to 
work,  and  in  few  towns  is  that  most  essential  and  necessary 
assessors  tool,  a  tax  map,  furnished.  It  is  little  wonder  that  so 
many  descriptions  of  parcels  are  faulty  and  so  many  parcels 
omitted  entirely  or  doubly  assessed  and  taxed.  The  wonder  is 
that  town  assessors  do  as  well  as  they  seem  to  do  with  no  definite 
fixed  or  even  approximate  metes  and  bounds  or  measurements  to 
guide  them.  Now  that  the  law  provides  that  the  assessment  and 
levy  is  against  the  property  and  not  the  person,  it  is  absolutely 
necessary  that  parcels  be  described  accurately. 

The  establishment  of  a  county  board  of  assessors  would  mean, 
of  necessity,  the  employment  of  skillful  clerical  assistants,  the 
preparation  of  tax  maps  and  the  adoption  of  systematic  methods. 

Most  discussions  upon  the  subject  of  assessment  to  which  I  have 
listened  have  dealt  entirely  with  suggestions  for  supervision  of 
local  assessment  and  with  schemes  for  re-assessment  and  review. 

These  discussions  are  all  based  upon  the  assumptions  that  few 
local  assessors  have  any  basis  or  unit  of  value  by  which  to  meas- 
ure; that  their  valuations  are  largely  guess  work,  influenced  by 
obligation  to  useful  friends  and  neighborly  feeling;  that  they 
universally  undervalue  property. 

It  is  conceded  by  all,  even  the  assessors  themselves,  that  the 
assessment  does  not  state  the  actual  value,  ^o  doubt  if  one  has 
typhoid  it  is  wise  to  endeavor  to  effect  a  cure,  but  it  is  wiser  to 
inoculate  against  the  typhoid  in  the  first  place.  So  with  assess- 
ments, it  is  wiser  to  strike  at  the  root  of  the  trouble,  the  original 
assessment,  rather  than  on  the  correct  assumption  that  the  origi- 
nal assessment  is  erroneous  and  inequitable,  to  attempt  to  cure  it 


32  County  Government  [Part 

by  supervision,  or  so-called  equalization.  There  is  but  one  way 
to  effect  a  cure  and  that  is  to  permit  but  one  assessment,  and  that 
by  a  body  representing  the  largest  unit,  the  county.  By  the  estab- 
lishment of  a  county  board  of  assessors  clothed  with  sole  power  to 
fix  values  for  all  tax  purposes  and  by  apportioning  the  cost  of 
government,  all  kinds  of  taxes,  upon  a  single  valuation,  is  the  indi- 
vidual relinquishing  any  of  his  rights,  liberties  or  privileges  ?  He 
assuredly  is  not.  He  is  receiving  the  benefit  of  expert  judgment 
and  opinion,  and  the  measure  of  his  liability  is  definitely  fixed 
with  greater  equity  to  him  and  to  his  neighbor  and  at  a  less  cost. 

Confusion  in  Classification  of  Property  for  Taxation  Purposes 

To  add  to  our  confusion  we  have  laws  which  charge  a  tax  levied 
for  one  purpose  on  one  class  of  property  and  for  another  purpose 
on  another  class.  State,  judicial,  district  and  armory  district 
taxes,  general  county  and  town  taxes,  are  charged  upon  all  prop- 
erty, less  all  exemptions.  Taxes  raised  for  highways,  except 
money  raised  for  the  maintenance  of  town  roads  and  of  bridges 
Avith  a  span  of  less  than  -^Ye  feet,  and  taxes  for  schools  are  charged 
upon  all  property,  less  all  exemptions,  except  pension  exemp- 
tions. Taxes  raised  for  the  town  roads  excepted  above  are  charged 
upon  all  property  outside  incorporated  villages  or  cities,  less  all 
exemptions,  except  pension  exemptions.  Compensation  to  the 
town  health  officer  is  charged  upon  all  property  outside  incor- 
porated villages  and  cities,  less  all  exemptions.  There  seems  to 
be  no  particular  reason  for  charging  pension  property  with  high- 
way and  school  taxes  only.  Why  not  make  its  exemption  a  per- 
centage of  the  entire  tax  ? 

To  add  further  to  our  confusion  certain  of  these  taxes  must  be 
raised  upon  the  value  of  the  parcels  as  assessed  by  the  town  as- 
sessors, and  certain  other  of  these  taxes  must  be  raised  by  appor- 
tioning the  total  sum  to  be  raised  for  that  particular  tax  among 
the  towns  according  to  their  valuation  after  equalized.  In  the  first 
class  are  moneys  raised  for  general  town  charges,  for  town  high- 
ways and  the  $50  per  mile  for  maintenance  of  State  and  county 
highways.  In  the  second  class  are  direct  State  taxes,  judicial  and 
armory  district  taxes,  general  county  charges,  county  share  of  the 
construction  of  county  highw^ays.  I  call  attention  to  these  classifi- 
cations of  property  and  taxes  (and  I  have  not  referred  to  city,  vil- 
lage or  special  district  taxes),  simply  to  indicate  more  clearly  the 
complexity  of  our  tax  system. 


I]  Papers  on  Special  Topics  33 

Under  our  system  the  sum  to  be  raised  for  county  purposes  is 
determined  by  the  board  of  supervisors,  for  town  purposes  by  the 
town  board,  for  city,  viUage,  school  and  special  district  purposes 
by  the  appropriate  body  of  the  unit. 

Direct  State,  judicial  and  armory  district,  town  and  special 
district  taxes  are  levied  by  the  board  of  supervisors  on  certificate 
from  State,  town  or  special  district  officers.  City,  village  and 
school  taxes  are  levied  by  the  appropriate  body  of  those  units. 
There  may  be  some  reason  in  city  or  village  taxes  being  levied  by 
city  or  village  officers,  but  there  is  no  reason  why  school  district 
taxes  should  not  be  levied  by  the  board  of  supervisors  the  same  as 
special  district  taxes  and  at  the  same  time,  and  collected  by  the 
same  officers. 

There  is  no  time  to  discuss  our  district  school  system,  though 
to  any  one  at  all  familiar  with  conditions  some  of  its  faults  are 
conspicuous,  both  from  an  educational  and  taxation  viewpoint. 
There  are  more  than  10,500  such  school  districts  in  the  State, 
there  being  from  five  to  thirty  or  forty  in  each  town.  Some  dis- 
tricts drawing  public  money  maintain  schools  for  tw^o  or  three 
children.  The  annual  expense  per  pupil  varies  from  $6.97  to 
$67.44.  The  assessed  valuation  of  some  entire  districts  is  as  low 
as  $7,000.  In  some  districts  there  are  not  enough  persons  to  fill 
all  the  school  district  offices.  There  is  seldom  any  progressive 
system  of  instruction  followed.  For  years  the  State  Educational 
Department  has  been  recommending  a  change. 

School  Tax  System  Hopeless 

From  a  taxation  standpoint  our  district  school  system  is  hope- 
less. Its  chief  fault  is  obvious;  the  minuteness  of  the  unit  and 
the  remedy  clearly  is  the  consolidation  of  these  small  units  into 
larger.  The  great  multitude  of  little  districts  each  with  assessing 
and  taxing  power,  each  collecting  its  taxes  and  as  many  taxes  in 
arrear  as  it  desires  to  levy,  calls  for  a  multitude  of  officers,  many 
of  them  totally  incompetent,  and  makes  it  almost  impossible  for  a 
non-resident  taxpayer  to  keep  any  accurate  account  of  school  taxes 
or  to  pay  them,  no  matter  how  much  it  may  desire  to  do  so.  One 
corporation  in  the  State  is  assessed  in  more  than  4,500  school  dis- 
tricts, and  is  continually  at  its  wits  end  in  an  endeavor  to  find 
out  how  much  it  owes  so  that  it  may  pay.  Last  fall  it  wrote  me 
sending  me  a  list  of  more  than  forty  school  districts  in  my  county, 
saying  it  could  not  find  out  what  is  owed  in  these  districts  and 


34  CouxTY  GoYEENMEis^T  [Part 

requesting  my  assistance  in  ascertaining  the  amounts  so  that  it 
could  pay. 

Why  not  consolidate  all  the  districts  of  a  town,  create  a  town 
board  of  education  and  raise  school  moneys  as  an  item  of  town 
tax  ?  This  scheme  has  the  endorsement  of  the  State  Educational 
Department  and  the  State  Tax  Department.  This  is  followed  in 
other  States  with  entire  satisfaction ;  why  not  in  Xew  York  ? 

Our  present  system  is  based  on  the  Act  of  1795  and  is  about 
as  appropriate  to  present  day  conditions  as  the  Militia  Act  of 
1792,  w^hich  continued  in  force  until  ten  years  ago  and  provided 
that  each  able  bodied  man  should  be  constantly  provided  with  a 
"  good  rifle,  shot  pouch  and  pov/der  horn,  twenty  balls  and  one- 
quarter  of  a  pound  of  powder,"  and  that  "  each  officer  shall  be 
armed  with  a  sword  or  hanger  and  spontoon." 

The  town  assessment  rolls  having  been  completed  by  the  town 
assessors  and  presented  to  the  board  of  supervisors,  and  the  equali- 
zation between  towns  having  been  made  and  the  proper  officials  of 
towns  and  special  districts  having  determined  the  sums  to  be 
raised  and  certified  the  same  to  the  board  of  supervisors,  the 
board  then  is  supposed  to  verify  the  rolls  and  prepare  tables  of 
values,  etc.,  to  apportion  certain  taxes  between  towns,  to  compute 
necessary  ratios  for  charging  the  different  kinds  of  taxes  upon  the 
property  liable  therefor  and  to  state  on  the  rolls  the  amount  of 
each  kind  of  taxes  each  item  of  property  should  pay. 

The  Need  for  Trained  Assessors 

It  is  absolutely  impossible  for  any  one  who  has  not  made  a 
careful  study  of  the  tax  laws  and  who  is  not  to  some  degree  at 
least  an  accountant  properly  to  do  this  work.  I  have  yet  to  see  a 
tax  roll  upon  which  the  taxes  are  spread  in  compliance  with  the 
statute  and  upon  which  the  diff'erent  classes  of  property  are 
charged  with  the  taxes  legally  chargeable  to  them.  I  have  yet  to 
see  a  tax  roll  "which  states  the  several  kinds  of  taxes  separately,  as 
the  statute  requires.  I  quote  from  a  report  by  the  State  Comp- 
troller's Department : 

''  Examination  of  the  accounts  and  fiscal  affairs  of  the  several 
municipalities  in  the  State  made  by  this  department  *  ^  ^ 
shows  that  in  not  a  single  county  have  taxes  been  levied  and  col- 
lected in  the  exact  manner  prescribed  by  law." 

What  a  commentary  on  the  administration  of  the  laws  of  this 
great  State! 


I]  Papers  on  Special  Topics  35 

All  the  work  of  computation,  etc.,  is  purely  of  a  ministerial 
nature,  and  to  be  accomplished  accurately  and  quickly  requires 
expert  knowledge  of  the  requirements  of  the  law  and  also  skill 
in  mathematics.  The  board  of  supervisors  as  such  has  neither  the 
legal  knowledge  required  nor  the  skill,  and  its  members  indi- 
vidually either  cannot  or  will  not  actually  do  this  work.  The  result 
is  that  the  board  or  its  members  ordinarily  employ  some  one  not 
an  officer  and  under  no  public  obligation  or  responsibility.  This 
results  almost  always  in  an  illegal  levy  against  individuals  assessed, 
for  the  reason  that,  though  the  accountants  employed  to  make  the 
computations  may  do  their  work  well,  yet  they  seldom  have  any 
knowledge  of  the  laws  applicable  and  charges  are  erroneously 
made.  It  seems  most  unwise  and  improper  to  require  that  this 
purely  ministerial  work  should  be  done  by  the  board  of  super- 
visors. This  is  the  work  of  expert  accountants  familiar  with  the 
tax  laws  and  should  be  done  by  such.  It  is  properly  comptroller's 
work. 

So  far  as  I  have  been  able  to  discover  the  county  comptroller  is 
a  fifth  wheel,  not  through  any  fault  of  the  man  in  office,  but 
through  a  legal  misconception  of  the  proper  functions  and  duties 
of  the  office.  True  the  county  comptroller  acts  as  a  check  upon 
the  -board  of  supervisors  in  the  audit  of  bills,  but  this  only  results 
in  a  divided  responsibility.  Either  permit  the  board  of  super- 
visors or  the  comptroller  to  audit  bills,  but  not  both.  Require  the 
comptroller  to  be  the  expert  accountant  of  the  county,  charged 
with  all  computations  involved  in  all  county  fiscal  matters,  instead 
of  simply  an  auditor. 

The  town  rolls  having  been  extended  and  adopted  the  board 
of  supervisors  then  attaches  its  warrant,  directing  the  town  col- 
lectors to  proceed  with  the  collection  of  the  tax.  Besides  these 
town  collectors  it  should  be  remembered  that  there  are  also  city, 
village  and  school  district  collectors.  These  town  collectors  receive 
a  compensation  of  1  per  cent,  from  each  taxpayer  in  addition  to 
the  tax,  if  paid  within  thirty  days.  If  paid  to  them  after  thirty 
days  they  receive  5  per  cent.  If  the  tax  is  not  paid  to  the  col- 
lector, on  returning  his  statement  to  the  county  treasurer  he 
receives  2  per  cent,  on  the  amount  unpaid.  School  collectors 
receive  about  the  same  compensation. 

Form  of  Compensation  Promotes  Inefficiency 

This  form  of  compensation  seems  devised  rather  to  promote 
inefficiency  and  cause  the  taxpayer  annoyance,  than  otherwise. 


36  County  Government  [Part 

AYliy  should  a  collector  make  any  effort  to  get  in  the  tax  when 
delay  multiplies  his  gain?  Why  should  a  penalty  on  the  tax- 
payers' misfortune  or  delay  be  a  premium  on  the  collector's  luck 
or  inefficiency  ?  The  amount  of  fees  received  by  the  tax  col- 
lectors of  this  State  is  little  realized.  It  is  estimated  that  in  the 
up-State  counties  the  school  tax  collectors  alone  receive  upwards 
of  $600,000  per  year.  We  have  twenty-five  or  thirty  school  tax 
collectors  in  a  single  town.  Why  cannot  a  single  collector  in 
almost  any  town  collect  all  kinds  of  taxes  due  in  that  town  ?  Why 
should  all  these  collectors  be  elected  ?  Very  often  men  are  elected 
who  not  only  cannot  write  a  legible  receipt,  but  sometimes  who 
cannot  even  obtain  a  bondsman.  I  know  a  case  in  which  a  town 
elected  a  certain  town  collector,  and  the  man  so  elected  could  find 
no  one  in  the  town,  not  even  the  man  who  nominated  him,  to  go 
on  his  bond. 

In  few  counties  does  the  taxpayer  receive  any  statement  of 
the  amount  due  or  any  receipt  that  gives  him  any  idea  of  what 
it  is  all  about.  He  does  not  know  how  much  of  the  sum  he  pays 
is  town  tax  or  how  much  county  or  State  tax.  He  receives  nothing 
to  give  him  any  intelligent  idea  of  the  detail.  All  he  receives  is 
a  meaningless  receipt  labeled  '^ 'County  Tax,  1914,"  for  so  much 
money.  It  is  often  undated  and  usually  contains  no  description 
by  which  the  property  taxed  can  be  identified.  Though  labeled 
'^  County  Tax,"  as  a  fact  the  county  tax  usually  is  less  than  one- 
half  of  the  amount  he  pays.  It  is  a  constant  wonder  that  the  tax- 
payer meekly  will  accept  this  receipt  and,  year  after  year,  pay 
his  ''  County  Tax  "  without  the  slightest  idea  of  what  he  is  pay- 
ing. Except  in  matters  of  taxation,  it  is  not  our  general  custom 
to  pay  bills  for  ^'  goods  sold  "  without  knowing  the  items  thereof. 

On  the  adoption  of  the  tax  rolls  by  the  board  of  supervisors, 
the  rolls  should  be  turned  over  to  the  county  treasurer,  who  should 
send  to  every  taxpayer  a  detailed  statement  describing  the  prop- 
erty assessed,  stating  the  amount  of  the  assessment,  the  amount 
of  each  kind  of  tax  charged  upon  it  and  when  and  where  it  is 
payable. 

County  Treasurer  as  Receiver  of  Taxes 

The  county  treasurer  should  be  the  receiver  of  all  taxes  payable 
within  the  county.  He  should  appoint  deputies  to  sit  in  various 
places  through  the  county  and  receive  the  taxes.  All  moneys  col- 
lected should  pass  through  his  office,  and  his  receipt  should  clear 
a  taxpayer  of  all  taxes  of  all  kinds  for  the  year.     The  moneys 


I]  Pa  PEES  ON  Special  Topics  37 

collected  should  be  paid  over  by  the  treasurer  to  the  proper 
districts. 

Sales  for  unpaid  taxes  should  be  had  by  the  county  treasurer 
and  by  him  alone,  not  for  any  particular  kind  of  tax,  but  for  so 
much  gross  taxes  in  arrears,  without  regard  to  the  nature  of  the 
tax.  This  would  avoid  the  uncertainty  of  title  acquired  through 
separate  sales  for  different  kinds  of  taxes  and  would  tend  to 
strengthen  tax  titles,  now  weaker  than  water,  and  save  the  tax 
districts  harmless  through  free  bidding. 

Our  present  system  allows  three  assessments  of  property  during 
the  year,  three  levies,  three  times  of  collection  and  payment  to 
three  different  collectors. 

This  system  has  demonstrated  the  impossibility  of  efficient  and 
economical  administration. 

Following  these  suggestions  for  betterment,  we  would  have  a 
single  assessment  made  by  representatives  elected  from  the  largest 
unit  involved,  the  county,  a  determination  of  the  necessary  sum 
to  be  raised  in  each  unit  by  the  proper  officers  of  that  unit,  as  now, 
a  certification  of  these  sums  to  the  board  of  supervisors  as  repre- 
senting the  largest  unit,  a  single  levy  of  all  these  sums  by  the 
board,  all  computations,  etc.,  all  ministerial  work  performed  by 
a  responsible  official  expert,  a  detailed  statement  rendered  each 
taxpayer,  a  single  receiver  of  all  taxes,  a  single  receipt  therefor 
and  a  single  sale  for  taxes  in  arrears. 

These  ideas  are  not  new  nor  untried.  Many  States  have  for 
years  worked  practically  along  the  lines  suggested. 

Our  customs  and  ways  are  ancient,  crude,  inefficient  and  ex- 
travagant.    Let  them  go  to  an  honorable  grave. 

Let  us  follow  the  example,  the  successful  systems  established 
by  our  younger  sisters  in  the  west  —  one  assessment,  one  levy, 
one  collection. 

ADDRESS:     "  THE  COUNTY  AUDITOR  " 

Geo.  S.  Buck,  Auditor^  Erie  County 
The  work  of  auditing  claims  against  the  county  is  provided  for 
in  three  ways  by  the  general  law^s  of  the  State  of  Xew  York: 
First,  by  the  board  of  supervisors ;  second,  by  auditors  appointed 
by  the  boards,  and  third,  by  comptrollers  elected  from  the  county 
at  large.* 

*  In  the  County  of  Erie  the  auditor  is  elected,  at  large  and  his  powers  and 
duties  are  derived  from  a  series  of  special  acts,  part  of  which  are  of  earlier 
origin  than  the  general  act  providing  for  county  auditors. 


County  Government  [Part 


It  is  noticeable  in  reading  the  statutory  provisions  that  all 
powers  of  auditors  or  comptrollers  are  only  a  partial  delegation 
of  powers  of  the  board  of  supervisors.  In  other  municipal  gov- 
ernments it  is  usual  for  the  auditor  and  comptroller  to  be  supreme 
in  their  field,  but  in  Xew  York  State  counties  the  auditor  is  little 
more  than  a  clerk  and  the  comptroller  has  but  a  partial  veto  over 
the  final  power  of  audit  which  rests  with  the  supervisors.  The 
tendency  of  legislation  has  been  to  leave  the  real  authority  with 
them.  I  propose  to  present  the  auditor's  side  and  show  the  facts 
that  have  come  within  mv  obsen^ation  in  the  hope  that  you  will 
feel  that  a  county  comptroller  or  an  auditor  is  able  to  be  of  more 
use  if  given  the  same  chance  as  in  other  municipal  governments. 
But  before  going  into  this  matter  further,  let  us  examine  more  in 
detail  the  statutory  provisions. 

The  general  County  Law  (chap.  21  of  the  Consolidated  Laws, 
art.  3,  §  12,  par.  2)  gives  the  boards  of  supervisors  the  right  to 
audit  all  accounts  and  charges  against  the  county,  and  later 
(§  21)  provides  that  no  account  shall  be  paid  unless  itemized 
and  accompanied  by  an  affidavit  that  the  items  are  correct,  that 
the  disbursements  and  services  charged  have  been  in  fact  made  or 
rendered  and  that  no  part  of  the  claim  has  been  paid  or  satisfied. 
The  boards  of  supervisors  may  make  such  additional  regulations 
and  requirements  (§25)  concerning  the  keeping  and  rendering  of 
official  accounts  and  reports  of  its  county  officers  and  the  presen- 
tation and  auditing  of  bills  as  they  may  deem  necessary  for  the 
efficiency  of  the  service  and  the  protection  of  the  interests  of  the 
public. 

Chapter  152  of  the  Laws  of  1910  authorizes  the  board  of 
supervisors  throughout  the  State  to  appoint  a  county  auditor,  to 
fix  his  term  of  office  and  salary  and  also  to  direct  him  to  act  as 
the  county  purchasing  agent.  The  act  then  provides  that  the 
auditor  shall  pass  upon  all  bills  of  expenses  of  the  various  county 
offices  and  departments,  and  when  so  audited  they  shall  have  the 
same  force  and  effect  as  if  audited  by  the  board  of  supervisors 
and  shall  be  paid  by  the  county  treasurer  upon  the  certificate  of 
such  auditor  in  the  same  manner.  The  board  of  supervisors  has 
the  power  to  prescribe  the  form  and  manner  of  presentation  of 
bills  to  the  auditor,  the  method  of  keeping  a  record  of  such 
presentation  and  the  action  of  the  auditor  thereon.  This  act  w^as 
subsequently  amended  by  chapter  384  of  the  Laws  of  1913,  wdiich 
gave  the  boards  of  supervisors  which  had  appointed  auditors  the 


I]  Papers  on  Special  Topics  39 

right  to  exclude  from  their  jurisdiction  classes  of  accounts  which 
any  such  boards  might  select.  These  acts  further  provide :  ''  In 
case  of  refusal  or  neglect  of  such  auditor  or  auditors  to  audit  any 
bill  presented  for  audit  for  the  full  amount  claimed,  the  claimant 
shall  be  unprejudiced  by  such  refusal  or  neglect  and  shall  have 
the  right  to  present  the  same  to  the  board  of  supervisors  for 
audit."  This  means  that  the  auditor  is  little  more  than  a  clerk, 
for  if  he  cuts  an  account  an  appeal  will  at  once  be  taken  to  the 
board  from  his  decision.  The  auditor  therefore  has  no  real  power 
unless  backed  by  a  board  which  is  willing  to  give  him  a  free  hand. 

County  Law  on  the  Comptroller 

The  general  County  Law  (§§  234-239a)  provides  that  by  a 
referendum  the  people  of  any  county  may  decide  to  have  a  comp- 
troller, to  be  elected  by  the  people.  His  duties  include  that  of 
auditing  claims,  and  in  case  he  rejects  or  modifies  a  claim  it  takes 
a  two-thirds  vote  of  the  elected  members  of  the  board  to  over-ride 
his  veto. 

In  Erie  county  the  office  of  auditor  is  regulated  by  a  special  act 
which  copies  from  the  general  County  Law  all  the  duties  of  audit 
laid  upon  a  comptroller,  and  adds  the  general  duties  of  a  comp- 
troller plus  the  obligation  to  keep  a  check  over  the  inventories  of 
all  departments  and  to  ^^  superintend  the  financial  affairs  of  the 
county  of  Erie  pursuant  to  law  and  the  resolutions  of  the  board 
of  supeiwisors." 

I  am  told  that  ^N'assau  county  has  a  comptroller  and  that  Oneida 
and  Schenectady  have  auditors.  In  the  rest  of  the  counties  the 
auditing  is  done  by  a  committee  of  the  board  of  supervisors,  and 
the  necessary  bookkeeping  is  attended  to  by  the  clerks  of  the  board. 

For  eight  years  I  was  a  member  of  the  Erie  county  board  of 
supervisors  and  for  nearly  three  have  been  the  county  auditor. 
From  talks  with  expert  accountants  who  are  familiar  with  county 
affairs  throughout  the  State  and  from  my  own  personal  experi- 
ence, I  shall  try  to  point  out  how  these  provisions  of  law  work  in 
practice. 

Failure  of  Committee  System  of  Audit 

In  rural  counties,  when  the  auditing  is  done  by  committees  of 
supervisors,  aided  perhaps  by  the  clerk  of  the  board,  there  is  a 
general  lack  of  knowledge  of  accounting,  and  the  looseness  of 
methods  are  such  that  there  is  large  room  for  waste.     The  super- 


40  County  Government  [Part 

visors  are  frequently  keen  men  and  can  handle  a  single  item  of 
expenditure  pretty  well,  but  tliey  are  so  lacking  in  knowledge  of 
the  m'ethods  by  which  the  facts  of  the  business  they  are  handling 
should  be  collected  and  presented  that  their  judgment  has  no 
chance  to  be- applied  to  the  work  in  hand. 

^o  doubt  you  are  raising  the  question  in  your  minds  whether 
an  auditor  cannot  just  as  well  be  appointed  as  elected.  That 
depends  upon  several  factors.  In  the  first  place,  it  is  not  feasible 
to  have  the  same  kind  of  organization  in  a  small  rural  county  as 
in  a  large  urban  one.  In  the  smaller  rural  counties  it  would  be 
best  to  appoint  the  auditor.  He  could  not  be  paid  much  of  a 
salary,  and  for  a  limited  amount  of  money  a  better  man  can  be 
found  by  appointment  as  a  general  rule  than  can  be  secured  by 
election,  because  the  capable  man  will  not  waste  his  time  over  an 
election.  The  auditor  thus  appointed  should  hold  office  for  a 
definite  term,  say  four  years,  with  powers  to  approve  or  reject 
claims  without  an  appeal  to  the  board  from  his  decision.  Let  the 
courts  have  the  power  to  review  his  decision,  as  they  now  review 
the  decision  of  the  board  of  supervisors.  It  is  only  fair  to  the 
auditor  to  give  him  some  real  power.  He  must  assume  respon- 
sibilty  for  his  acts  in  any  event,  and  where  a  board  both  appoints 
him  and  may  repeal  any  decision  he  may  make,  he  must  in  his 
work  carry  out  what  he  knows  to  be  the  idea  of  the  board,  although 
the  board  may  afterward  say  that  what  they  did  was  on  his  recom- 
mendation and  that  he,  not  they,  was  to  blame  for  some  audit 
open  to  criticism. 

I  believe  that  all  auditors  should  have  the  power  to  act  on 
claims  with  no  appeal  from  their  decision  except  to  the  courts. 

More  Power  Needed  by  Auditors 

It  is  a  difiicult  matter  many  times  to  get  a  line  on  prices.  If 
I  call  up  some  merchant  and  say  the  Erie  county  auditor  wants 
to  know  the  market  price  for  his  goods  at  a  certain  time,  he  is  at 
once  afraid  that  some  dealer  in  the  same  line  will  criticize  him 
for  not  standing  by  the  trade,  with  the  result  that  it  is  impossible 
to  get  anywhere  near  the  real  prices.  It  is  necessary  to  resort  to 
all  kinds  of  subterfuges  to  try  to  get  at  them.  Sometimes  a  dealer 
will  give  the  actual  prices,  but  upon  the  condition  that  the  infor- 
mation is  confidential  and  not  to  be  used  in  public.  Information 
of  that  kind  is  of  little  value,  because  when  an  appeal  is  taken 
from  my  decision  I  must  have  facts  to  give  the  claims  committee 


I]  Papers  on  Special  Topics  41 

of  the  board.  I  cannot  give  them  confidential  information.  They 
must  know  who  savs  that  the  price  is  unfair.  As  the  committee 
and  the  board  are  always  far  more  liberal  than  I,  it  is  discourag- 
ing to  fight  claims  before  them.  I  may  know  what  is  fair,  but  to 
prove  to  the  satisfaction  of  a  committee  that  my  decision  is  a  just 
one  is  difficult  and  often  impossible. 

Let  me  point  out  right  here  that  a  good  purchasing  agent  can 
lighten  wonderfully  the  work  of  the  auditor.  As  auditor  I  can- 
not get  a  line  on  prices,  but  if  I  can  say  that  I  want  to  make  a 
purchase  there  is  not  the  least  difficulty  in  getting  a  quotation. 
A  good  purchasing  agent  can  reduce  the  w^ork  of  the  auditor  in  all 
supply  items  to  the  simple  task  of  checking  bills  against  contract 
prices  on  file  in  his  office. 

Let  us  return  from  this  digression  to  consider  the  factors  on 
which  rest  the  decision  of  whether  to  appoint  or  elect  the  auditor. 
The  larger  urban  county  presents  a  more  complex  problem.  There 
is  more  need  to  provide  for  checks  and  inspection  than  in  a  smaller 
rural  community,  where  everybody  knows  what  everybody  else  is 
doing.  Therefore  in  large  urban  counties  I  should  favor  the 
election  at  large  of  a  comptroller  because  of  his  value  as  a  check 
on  the  accounting  of  all  departments  and  the  buying  and  receiving 
of  supplies.  Perhaps  this  general  opinion  of  the  usefulness  of 
comptrollers  can  best  be  illustrated  by  some  personal  experience. 

How  Stealing  Was  Stopped  in  Erie  County 

The  enlargement  of  the  powers  of  the  Erie  county  auditor  to 
those  of  a  comptroller  arose  from  stealing,  which  occurred  in  the 
treasurer's  office.  A  firm  of  expert  accountants  were  employed  to 
go  over  his  books  and  to  make  recommendations  for  the  general 
improvement  of  the  accounting  methods  of  the  county.  This  firm 
pointed  out  that  there  was  no  check  over  the  treasurer  except 
annual  examinations,  and  that  this  was  too  long  a  time  for  so 
important  an  office  without  some  outside  oversight.  Let  me  say 
by  way  of  explanation  that  where  the  duties  of  a  comptroller  and 
treasurer  are  properly  divided  the  former  is  the  keeper  or  comp- 
troller of  the  books,  while  the  treasurer  is  a  cashier  with  only  such 
accounts  as  are  necessary  for  those  duties.  At  the  beginning  of 
the  fiscal  year  the  comptroller  delivers  to  the  treasurer  the  tax 
rolls  and  charges  him  with  the  total  tax  levy.  At  the  end  of  the 
fiscal  year  the  treasurer  must  account  to  the  comptroller  for 
enough  cash  and  unpaid  taxes  to  equal  the  amount  on  the  rolls 


42  CouTv^TY  GovEEXMETCT  [Part* 

with  which  he  is  charged  at  the  beginning.  This  firm  of  expert 
accountants  recommended  that  somewhere  the  power  of  a  comp- 
troller should  be  given  to  some  official  who  should  be  responsible 
for  the  general  control  of  all  county  accounts.  They  recom- 
mended forms  to  be  followed  by  all  departments.  It  soon  became 
evident  to  the  finance  committee  of  the  Erie  county  board  of  super- 
visors that  it  was  useless  to  recommend  the  installation  of  new 
accounting  methods  unless  there  was  some  one  on  the  job  to  see 
that  they  were  followed.  Hence  it  secured  the  passage  of  the 
necessary  amendment  of  the  auditors'  act. 

Inspectors  for  Quality  and  Quantity  of  County  Supplies 

Soon  after  taking  office  it  seemed  to  me  that  an  auditor  who 
sat  at  his  desk  and  accepted  the  certification  of  department  heads 
as  to  what  and  how  much  was  received  in  supplies,  took  a  lot  for 
granted.  So  I  persuaded  the  board  to  let  me  have  an  inspector 
to  visit  the  various  institutions  and  check  over  deliveries,  articles 
proposed  to  be  sold,  repair  jobs  and  inventories.  As  soon  as  he 
was  set  to  work  it  was  shown  that  the  stockroom  methods  were  so 
poor  that  no  checking  of  supplies  with  certainty  was  possible. 
There  was  not  a  stock  ledger  in  the  whole  county.  The  installa- 
tion of  up-to-date  methods  in  the  storerooms  became  a  necessity 
that  the  inspector  might  do  his  work.  It  was  also  quickly  shown 
that  the  specifications  on  which  supplies  were  bought  demanded 
more  careful  drafting,  else  it  was  impossible  to  determine  whether 
the  county  was  receiving  what  it  had  contracted  to  buy.  There 
are  several  reasons  which  make  the  presence  of  an  outside  in- 
spector valuable.  From  what  was  just  said,  it  is  seen  that  careless 
methods  must  be  changed  or  he  cannot  do  his  work  and  the  new 
methods  are  not  allowed  to  relax.  His  calls  are  a  spur  to  the 
negligent  and  a  source  of  help  to  the  diligent  and  faithful.  Such 
an  employee  may  not  want  to  complain  himself  for  fear  of  incur- 
ring the  displeasure  of  his  superior,  but  if  there  is  something 
which  ought  to  be  corrected  it  is  more  than  likely  that  a  way  will 
be  found  to  bring  the  matter  to  the  notice  of  the  inspector. 

^ow,  let  me  give  you  an  example  of  what  may  be  done  by 
improved  methods  of  store  keeping  and  inspection  under  the  right 
kind  of  men.  The  Erie  County  Home  and  Hospital  is  an  insti- 
tution with  a  population  of  between  eight  and  nine  hundred  dur- 
ing the  period  in  question.  A  stock  ledger  was  installed  to  show 
a  perpetual  balance  of  supplies  on  hand,  and  with  columns  so 


I]  Papers  ox  Special  Topics  43 

arrang'ed  that  variations  in  the  demands  of  departments  were  easy 
to  detect.  Xothing  was  issued  except  upon  written  requisitions 
signed  by  the  department  calling  for  supplies.  Inspection  of  do- 
liveries  could  be  made  and  checked  by  aid  of  the  daily  balance 
plus  the  delivery  in  question,  less  the  requisitions  on  file.  iVn 
analysis  of  the  results  achieved  in  five  articles  alone  shows  that  if 
the  old  method  had  remained  in  use  the  county  would  have  paid 
for  meats,  butter,  eggs,  coifee  and  tea  in  a  single  year  $5,139.56 
more  than  it  did.  An  exact  determination  of  the  showing  in  all 
lines  has  not  been  made,  as  it  would  mean  a  lot  of  work,  due  to 
imperfect  methods  in  the  past,  but  I  believe  the  total  saving  for 
one  year  would  be  not  less  than  $17,000. 

The  Auditor  and  the  Budget 

The  auditor  should  lend  his  aid  to  the  preparation  of  the 
budget.  A  budget  properly  prepared  is  of  the  greatest  value  to 
the  supervisors  and  to  the  public.  It  is  educative  because  the 
functions  of  each  department  must  be  explained.  It  is  a  check 
on  extravagance  because  increases  must  be  justified.  The  public 
is  not  interested  in  questions  of  finance  as  a  rule,  but  it  has  an 
active  interest  in  how  its  money  is  to  be  spent,  and  this  interest 
will  grow  if  the  public  find  that  the  activities  of  departments  are 
controlled  by  their  appropriations  in  the  budget.  For  these 
reasons  it  is  important  that  departments  be  compelled  to  make 
true  estimates  of  their  needs  and  to  live  within  their  estimates. 
A  comptroller  who  will  insist  upon  a  budget  which  is  easy  to 
understand,  which  makes  ready  comparisons  between  years,  which 
is  out  in  time  for  public  inspection  and  discussion,  and  who  will 
work  to  keep  departments  down  to  their  original  appropriations, 
such  a  comptroller  is  doing  a  valuable  work  and  ought  to  be  pretty 
independent  if  results  are  to  be  expected  from  him. 

All  municipalities  have  difficulty  in  keeping  departments  within 
their  appropriations.  Some  issue  deficiency  bonds  to  take  care  of 
overdrafts.  In  our  county  a  contingent  fund  is  always  provided 
in  the  budget  for  such  emergencies,  but  it  is  too  easy  to  fail  to 
anticipate  a  need  and  then  ask  for  help  from  the  contingent  fund. 
I  am  going  to  ask  our  finance  committee  in  the  future  to  add  to  the 
appropriation  for  each  department  the  total  advances  in  the  pre- 
ceding year  from  the  contingent  fund.  This  will  call  attention 
at  budget  making  time  to  wdiat  it  actually  costs  to  run  a  de- 


44  County  Government  [Part 

partment,  and  I  think  will  be  more  effective  than  any  number 
of  resolutions  directing  departments  not  to  overdraw  their 
appropriations. 

Should  Supervisors  Appoint  Auditor 

XoWj  let  us  suppose  counties  to  be  managed  by  a  board  of  three 
supervisors  elected  at  large,  with  power  to  appoint  all  the  other 
executive  and  administrative  officials.  The  auditor  in  small 
counties  and  the  comptroller  in  large  ones  should  be  a  check  upon 
all  departments  through  audit  of  claims,  examination  of  books, 
inspection  of  supplies,  inventories  and  preparations  and  allow- 
ance of  the  budget.  The  appointees  of  the  board  of  supervisors 
will  reflect  the  wishes  of  those  who  appointed  them.  It  will  be 
done  consciously  and  unconsciously.  It  is  simply  inevitable. 
The  inspector,  whose  orders  come  from  a  chief  who  looks  to  the 
same  chief  as  the  buyer,  will  not  be  so  critical  of  the  work  of  the 
buyer,  because  he  will  feel  that  what  the  buyer  has  done  must 
reflect  the  wishes  of  those  higher  up.  Of  still  more  importance 
will  this  tendency  be  when  the  control  and  checking  of  all  financial 
operations  is  centered  under  one  general  management.  For  the 
comptroller's  department  to  criticize  the  treasurer's  department 
would  be  unthinkable  because  no  administration  would  furnish 
political  capital  against  itself.  To  summarize  the  Avhole  situation, 
the  comptroller  stands  in  the  position  of  a  censor  of  all  other 
departments,  and  to  make  him  an  appointee  of  the  board  of 
supervisors  would  rob  him  of  his  independence  and  his  chief  use- 
fulness. It  may  be  that  in  case  of  county  government  by  a  small 
board,  if  the  county  treasurer  were  appointed  by  the  board  as  a 
whole  and  one  of  its  members  was  made  responsible  for  the  comp- 
troller's department  that  the  value  of  that  oflicial  would  not  be 
impaired,  because  he  would  be  individually  responsible  to  the 
public  for  a  distinct  class  of  duties. 

Short  ballot  government  is  coming.  The  tide  is  running  that 
w^ay  in  the  State,  in  the  cities  and  in  the  counties,  but  it  remains 
to  be  decided  how  short  the  ballot  shall  be.  I  earnestly  hope  that 
some  facts  have  been  presented  to  create  the  opinion  that  where 
there  is  need  of  a  county  comptroller  it  is  most  important  to  safe- 
guard his  independence. 

Mr.  Buck  added: 

I  believe  it  likely  that  this  coming  winter  Erie  county  will  be 
in  the  Legislature  with  an  act  asking  an  appropriation  to  create 
a  board  of  assessors  for  Erie  county. 


I]  Papeks  on  Special  Topics  45 

DISCUSSIOIST 

Mr.  Caetwright  :  What  is  the  total  cost  of  the  auditors'  office, 
including  assistants,  in  Erie  county  ? 

Mr.  Buck:  About  $10,000.  We  have  saved  the  county  any 
number  of  times  that  amount. 

Mr.  Cartweight  :  Another  question.  When  you  speak  of  an 
application  to  the  Legislature  for  a  county  board  of  assessors,  will 
that  be  a  separate  movement  from  the  effort  of  the  county  to  get 
a  new  commission  ? 

Mr.  Buck:  Yes,  the  situation  in  Erie  county  is  peculiar. 
Eour-fifths  of  the  population  is  in  Buffalo,  yet  the  board  of  super- 
visors is  equally  divided,  twenty-seven  from  towns  and  twenty- 
seven  from  the  city  of  Buffalo.  The  supervisors  from  the  towns 
in  Erie  county  will  be  strongly  opposed  to  a  small  board  of 
supervisors  because  of  their  peculiar  position. 

Mr.  GiLBEETSON :  I  would  like  to  ask  whether  or  not  the  inter- 
ests of  the  county  would  not  be  furthered  by  an  extension  of  the 
powers  and  facilities  of  the  State  Comptroller,  so  that  there  would 
be  a  closer  and  more  frequent  audit.  Of  course,  I  realize  that 
an  audit  of  that  kind  would  be  purely  secondary  and  would  come 
perhaps  in  some  cases  after  the  horse  had  been  let  out  of  the 
barn.  At  the  same  time,  would  not  such  an  audit  by  its  reflex 
influence  have  pretty  much  the  same  effect  as  having  an  inde- 
pendently elected  auditor  —  of  course  retaining  the  local  auditor 
simply  as  a  check  against  disbursements  from  the  treasury. 

Mr.  Buck  :  I  don't  think  it  would  because  these  examinations 
come  at  rather  long  intervals,  or  even  at  shorter  intervals.  One 
of  the  duties  of  the  comptroller  in  Erie  county  is  to  keep  close 
watch  over  the  treasurer;  the  treasurer  might  walk  off  with  sev- 
eral hundred  thousand  dollars  and  it  would  not  be  known  until 
the  next  examination. 

Mr.  GiLBERTsox :  You  misunderstand  my  point.  I  would 
retain  the  local  auditor  as  a  check  against  the  treasurer  and  then 
the  Stat©  Comptroller's  office  would  be  a  check  against  the  whole 
county  government  and  would  obviate  the  need  of  having  a  county 
auditor  elected. 

Mr.  Buck:  I  think  it  would  be  valuable  to  have  an  outside 
inspection  of  supplies  from  time  to  time.  The  effect  in  our  county 
is  beneficial.  As  an  instance,  when  we  called  for  pure  vanilla,  we 
received  what  on  analysis  proved  to  be  an  imitation.  We  rejected 
it  and  the  dealers  were  going  to  get  us  into  court.     The  next 


46  County  Goveenment  [Part 

analysis  showed  that  the  delivery  was  pure  vanilla,  but  it  was  in 
a  bottle  marked  the  same  as  the  imitation.  They  thought  we 
would  reject  on  looks  instead  of  examination. 

Mr.  Smith  :    Is  this  inspector  appointed  by  you  ? 

Mr.  Buck  :  I  was  given  the  power  specially  by  the  Erie  county 
board  of  supervisors  to  authorize  and  create  any  position  in  my 
judgment  necessary. 

Mr.  Smith  :     How  many  do  you  have  ? 

Mr.  Buck  :     Four ;  one  inspector  and  three  bookkeepers. 

Mr.  Smith  :     What  are  their  salaries  ? 

Mr.  Buck:     Three  at  $1,200  and  one  at  $2,000. 

Mr.  MacMillax  :  Have  you  been  able  to  effect  any  saving  in 
the  tax  rate  ? 

Mr.  Buck  :  Of  course,  the  tax  rate  would  have  been  so  much 
more  in  these  circumstances  if  the  work  had  not  been  done.  Of 
course  when  you  take  an  expenditure  of  $1,500,000  a  saving  of 
$10,000  or  $15,000  does  not  make  very  much  of  a  dent. 

Mr.  MacMillax  :  Of  course  we  don't  advocate  letting  things 
go.  Should  you  sometimes  have  to  spend  three  times  what  you 
save  the  benefit  reaped  in  the  future  is  often  a  great  deal  more 
than  it  is  at  the  present  time.  As  I  have  listened  to  the  descrip- 
tions of  conditions  in  other  counties  in  this  State,  I  don't  hesi- 
tate to  say  that  conditions  in  Erie  county  are  better  than  in  these 
other  counties. 

Mr.  Buck  :  If  we  had  not  had  a  county  auditor  we  would  have 
been  painting  buildings  at  more  than  the  buildings  cost.  I  have 
no  idea  what  a  bad  state  we  w^ould  be  in  if  w^e  had  not  had  an 
office  like  this.  My  predecessor  in  office  was  a  peculiar  individual 
in  the  way  he  conducted  matters.     He  was  sent  to  State  prison. 

Mr.  Cartweigiit  :  Mr.  Buck  is  modest  in  his  statement  in 
regard  to  the  saving  in  Erie  county.  Becently  I  was  talking  with 
a  prominent  attorney  who  stated  that  the  office  of  auditor  had 
been  worth  at  least  $100,000  a  year  in  keeping  expenses  down. 


ADDRESS:     "THE  COUNTY  JUDICIARY" 

HeebepvT  Haeley,  Secretarij,  American  Judicature  Society 
I  cannot  find  that  anybody  in  this  country  has  ever  talked  or 
written  about  county  courts,  so  I  shall  claim  the  exemptions  of 
the  pioneer,  concerning  whom  we  may  say  not  that  he  has  done 


I]  Papers  ox  Special  Topics  47 

something-  remarkable,  but  that  it  is  remarkable  that,  under  all 
the  circumstances,  he  has  been  able  to  do  anything  at  all. 

The  English  tradition,  which  is  the  source  of  our  jurispru- 
dence, affords  little  assistance.  Back  in  the  formative  period 
courts  were  highly  centralized,  the  condition  being  an  outgrowth 
of  the  original  conception  of  the  sovereign  as  the  fountain  head 
of  justice.  Whatever  the  inconvenience,  suitors  had  to  go  to  the 
centralized  tribunals,  or  in  other  words,  had  to  ''  go  to  court." 

When  American  institutions  were  being  evolved,  the  need  for 
localized  tribunals  was  insistent  because  the  distances  were  great 
and  the  population  sparse.  So  our  forefathers  went  to  the  opposite 
extreme.  They  provided  every  township  with  a  court.  This  local 
court  was  a  rough  and  ready  approximation  to  the  needs  of  the 
times.     Its  characteristics  were  substantially  these: 

Local  Justice  Administered  by  Laymen 

1.  The  magistrate  need  not  be  a  lawyer.  This  was  guaranty 
that  there  would  be  no  lack  of  eligible  candidates  for  the  office 
in  even  the  most  primitive  community.  It  was  also  in  accord  with 
the  current  prejudice  against  social  orders  and  class  distinctions. 
The  sweep  of  events  w^as  in  the  hands  of  the  Puritan,  whose 
distrust  of  the  academic  was  only  equaled  by  his  inexperience 
with  it.  Still  somewhat  dizzy  over  the  declaration  that  all  men 
are  created  free  and  equal,  the  new  democratic  society  was 
tyrannous  in  its  treatment  of  experts. 

2.  The  magistrate  was  elected.  He  drew  his  authority  from 
the  general  reservoir  of  political  authority  through  a  pipe  line 
that  was  all  his  own.  He  was  answerable  to  all  of  the  people  in 
general  but  to  none  of  them  in  particular. 

3.  N'o  higher  judicial  officer  was  made  responsible  for  the 
official  conduct  of  the  magistrate,  so  he  lacked  the  direction  and 
assistance  which  would  have  been  his  if  he  were  part  of  a  co- 
ordinated system.  Because  supervising  authority  was  lacking 
there  grew  up  a  body  of  legislated  rules.  These  rules  were  law, 
but  in  accordance  with  American  political  doctrine,  no  person 
was  made  expressly  responsible  for  their  enforcement.  They 
were  to  be  enforced  in  the  general  way,  by  litigation  in  the  courts. 

4.  ~^o  salary  was  provided,  but  the  magistrate  was  given  letters 
of  marque,  as  it  were,  commissioned  to  go  a-privateering  on  the 
seas  of  litigation  and  take  his  pay  from  whomsoever  he  could 
collect  it.     This  had  the  effect  of  making  the  administration  of 


48  County  Government  [Part 

justice  locally  appear  inexpensive  and  in  turn  this  exemption  from 
the  hudget  helped  to  shield  the  magistrate  from  public  criticism 
or  supervision. 

The  office  of  magistrate  was  not  attractive.  It  carried  no  dig- 
nity. There  was  no  pretense  that  the  local  court  was  qualified 
to  make  fine  legal  distinctions  or  to  exhibit  great  sensitiveness  to 
the  rights  of  litigants,  but  to  offset  this  shortcoming  disappointed 
suitors  were  pennitted  to  have  their  causes  retried  subsequently 
in  the  next  higher  court.  There  was  ample  precedent  in  Massa- 
chusetts at  least  for  the  idea  that  an  issue  was  not  settled  until  it 
had  been  formally  tried  two  or  even  three  times.  In  a  hierarchy 
of  courts  the  tribunal  at  the  bottom  has  little  chance  for  dignity 
or  respect. 

This  localized  lay  judge  of  limited  jurisdiction,  under  the  name 
of  justice  of  the  peace,  became  the  type  of  inferior  judicial  officer 
for  practically  all  of  the  states.  Our  forefathers  could  not  have 
been  expected  to  fill  the  obvious  need  any  better  than  they  did.  The 
demand  was  for  a  magistracy  that  was  primitively  simple,  inex- 
pensive in  appearance  at  least,  and  thoroughly  decentralized.  The 
justice  of  the  peace  in  typical  form  was  the  natural  outgrowth  of 
the  conditions.  As  a  local  peace  officer,  empowered  to  try  for  petty 
offenses,  and  to  examine  and  hold  for  trial  persons  accused  of 
felony,  the  justice  of  the  peace  filled  the  bill  fairly  well.  As  a 
court  for  determining  civil  rights  he  was  quite  generally  a  failure, 
but  he  was  the  best  that  could  be  had  in  pioneer  times. 

The  Passing  of  Pioneer  Conditions 

But  a  century  has  passed.  We  have  no  pioneer  country.  In 
place  of  scattered  settlements  in  the  woods  we  have  a  rural  popula- 
tion in  villages  and  on  farms  united  by  trolley  lines,  telephones, 
automobile  roads,  free  postal  delivery  and  daily  papers.  Every 
factor  of  social  and  industrial  life  has  changed.  But  the  justice 
of  the  peace  remains,  still  consistent  to  the  theory  that  he  need  not 
know  the  law,  still  commissioned  to  collect  his  own  salary,  still 
under  little  supervision.  Is  it  any  wonder,  then,  that  almost  every 
reference  to  the  office  is  one  of  contemptuous  and  cynical  humoi  ; 
for  what  we  can't  cure  we  turn  into  a  joke. 

Desperate  needs  have  caused  some  inroads  upon  the  domain 
of  the  justice  of  the  peace,  as  exemplified  by  the  introduction  of 
municipal  or  county  court  judges  in  certain  states.  These  inno- 
vations have  enabled  many  of  the  larger  county  towns  to  escMipe 


I]  Papers  on  Special  Topics  49 

the  muddled  administration  of  law  Ly  justices  of  the  peace,  but 
the  greater  number  of  our  people  are  still  dependent  in  all  lesser 
and  more  immediate  legal  matters.  No  plan  for  the  improvement 
of  the  administration  of  justice  within  the  county  can  overlook 
the  insistent  need  for  providing  an  expert  and  responsible  magis- 
tracy. 

As  an  approach  to  consideration  of  the  entire  problem  let  us 
first  observe  the  reason  for  local  courts  of  limited  jurisdiction. 
Their  excuse  for  existence  lies  in  the  economics  of  administration. 
A  cause  involving  a  small  amount  cannot  stand  the  cost  of  trial 
at  a  distance  from  the  residence  of  the  parties  and  witnesses,  nor 
can  it  aiford  to  await  the  sittings  of  a  court  held  at  long  intervals. 
To  load  the  cost  of  trials  is  eventually  to  deny  justice.  Since  local 
courts,  exercising  part  of  the  judicial  power  of  the  State  are 
necessary,  it  is  plausible  that  the  unit  of  territory  should  be  the 
county  which  is  the  natural  unit  of  State  administration.  The 
civil  causes  which  belong  in  the  county  court  will  be  found  to  fall 
into  two  classes : 

Jurisdiction  of  County  Courts 

1.  Those  involving  sums  sufficient  to  warrant  trial  at  the  county 
seat  or  at  some  other  place  within  the  county  where  sessions  of  the 
county  court  are  regularly  held. 

2.  Those  which  involve  less  sums,  or  originate  at  points  more 
remote,  and  must  be  tried  nearer  to  the  homes  of  the  parties.  Tb.e 
cost  of  removing  a  cause  is  the  cost  of  moving  the  parties  and  all 
of  their  witnesses. 

Here,  then,  we  have  a  definite  territory  and  a  definite  fuuction. 
There  is  nothing  recondite  about  the  problem  of  performance.  We 
are  but  applying  short  ballot  principles  by  starting  with  the 
theorem  that  for  the  administration  of  justice  within  the  county 
we  must  make  some  one  person  responsible  and  must  intrust  to 
him  adequate  authority.  This  implies  a  county  judge  in  whom  is 
vested  the  jurisdiction  of  the  county  court  together  with  power  to 
direct  the  actions  of  all  officials  serving  under  him  in  this  court. 

As  will  be  seen  when  I  have  completed  the  outline  of  the  county 
court  judge,  the  office  is  a  conspicuous  one,  far  more  so  than  any 
county  office  now  discernible.  The  county  —  meaning  the  typical 
county  —  is  a  wieldy  district.  The  burden  of  proof  is  assumed  by 
the  person  who  would  fill  the  office  otherwise  than  by  election.  I 
foresee  no  harm  in  filling  the  office  by  appointment  provided  the 


50  County  Government  [Part 

selection  is  made  by  a  conspicuous  elected  official  who  is  directly 
responsible  for  the  administration  of  justice.  The  Governor  does 
not  fit  this  definition^  for  he  is  only  remotely  responsible  for  the 
administration  of  justice. 

Of  course,  candidacy  must  be  limited  to  lawyers  who  have  been 
in  practice  a  certain  length  of  time  and  have  lived  in  the  county  a 
reasonable  period.  Lawyers  come  to  be  pretty  well  known  to  the 
voters.  The  number  in  the  typical  county  who  would  be  accept- 
able or  who  would  be  attracted  to  this  office  would  be  so  small  that 
selection  ouo-ht  not  to  be  verv  difficult  for  the  voters.  The  choice 
would  be  automatically  narrowed  down  to  a  few  eligibles  and  a 
non-partisan  ballot  could  doubtless  be  relied  upon  to  give  a 
genuine  expression  of  public  choice. 

Is  it  possible  under  an  elective  system  to  attract  to  the  public 
service  lawyers  who  are  independent,  ambitious,  strong  willed? 
In  the  light  of  present  experience  we  must  admit  that  it  is  not 
possible,  except  in  rare  instances,  unless  some  different  form  of 
election  and  tenure  is  provided.  We  must  remember  that  the 
lawyer  is  an  expert  who  has  devoted  years  to  preparation  and 
who  virtually  throws  away  his  stock  in  trade  when  he  gives  up  a 
clientage  to  go  upon  the  bench.  If  election  is  made  very  expen- 
sive, if  terms  are  short,  if  re-election  depends  upon  fortuitous 
circumstances  rather  than  merit  and  faithful  service,  then  the 
public  will  rarely  secure  the  services  of  the  most  ambitious  and 
capable  men. 

So  inherently  attractive  is  public  service  that  there  are  occa- 
sional exceptions.  But  a  people  who  subject  their  servants  to 
unfair  risks  commit  an  immoral  act,  and  in  the  end  suffer  dire 
consequences. 

Is  Popular  Election  a  Satisfactory  Method  of  Selection 

Is  there  any  way  of  electing  judges  and  removing  them  by  popu- 
lar vote  which  affords  the  incumbent  the  assurance  of  a  long 
tenure,  of  a  career,  if  you  please,  and  of  independence,  provided 
he  performs  his  duties  faithfully  and  intelligently  ? 

Our  ordinary  plan  of  popular  election  contains  inconsistent 
elements.  In  offices  in  which  long  tenure  with  its  resultant  ex- 
pertness  is  desirable  the  periodic  election  is  at  least  three-fourths 
a  mere  recall  and  not  more  than  one-fourth  a  plan  for  selection. 
A  form  of  removal  at  the  polls  is  essential  to  an  elective  system. 
But  when  the  matters  of  selection  and  rejection  are  closely  coupled. 


I]  Papers  on  Special  Topics  51 

as  tliej  ordinarily  are  in  our  election  system,  we  present  no  clear 
cut  question  for  the  voter  to  pass  upon.  It  is  unfair  to  the  in- 
cumbent to  stimulate  the  ambition  of  rivals  until  the  people  have 
passed  upon  and  disapproved  of  his  continued  tenure.  The  in- 
cumbent as  a  candidate  should  be  required  to  defend  himself  on 
his  record,  not  defend  against  the  interested  assertions  of  seekers 
for  his  political  scalp. 

This  view  can  be  carried  out  by  providing  that  after  a  reason- 
able term,  such  as  four  years,  the  name  of  the  incumbent  shall  be 
submitted  to  the  voters  with  the  question,  '^  -Shall  he  be  continued 
in  office  ^  yes  or  no."  If  approved  his  name  should  not  be  sub- 
mitted again  for  six  years,  and  a  second  approval  should  confirm 
him  in  office  for  ten  years,  or  possibly  until  a  retirement  age  is 
reached. 

If  not  approved  there  may  be  an  interim  appointment  and  an 
election  at  the  next  time  that  county  or  state  officers  are  chosen. 

It  is  submitted  that  such  a  plan  would  give  the  electorate  oppor- 
tunity to  retire  an  unfit  or  unpopular  judge,  but  as  the  submission 
would  be  at  stated  intervals  no  odium  would  attach,  as  is  unavoid- 
able in  case  of  the  recall.  There  being  no  rival  candidates  the 
judge  would  be  confirmed  in  office  unless  the  voters  expressly 
wished  to  retire  him.  This  would  be  tremendously  to  the  benefit 
of  the  incumbent  and  would  relieve  the  public  service  of  the  pres- 
ent great  waste  due  to  the  failure  to  re-elect  judges  whose  defeat 
is  due  not  to  personal  disqualification,  but  to  the  accidents  of  poli- 
tics. Probably  three-fourths  of  the  judges  defeated  for  re-election 
fail  because  of  some  shift  in  the  winds  of  politics  over  which  they 
have  not  the  slightest  influence. 

Assuming,  then,  that  w^e  have  made  the  terms  of  public  service, 
the  salary  and  tenure  reasonably  acceptable,  so  that  the  most 
trusted  lawyer  in  the  county  will  courageously  abandon  his  pri- 
vate practice  and  look  forward  to  a  judicial  career,  we  may  say 
that  the  jurisdiction  of  his  court,  if  he  is  to  be  actually  respon- 
sible for  the  administration  of  justice,  should  be  broadly  inclusive 
as  to  subject  matter. 

Make  the  Jurisdiction  Comprehensive 

There  seems  to  be  no  reason  why  it  should  not  include  equitable 
remedies.  It  should  certainly  not  leave  for  commissioners  or  other 
magistrates  such  special  proceedings  as  suits  between  landlord  and 
tenant.    All  of  the  administrative  work  of  the  probate  court  should 


52  County  Goveenment  [Part 

be  included,  and  this  may  be  accomplished  by  making  the  county 
judge  register  in  probate,  or  assistant  to  the  court  of  general  juris- 
diction to  which  probate  causes  are  assigned.  This  division  would 
rest  on  the  principle  that  uncontested  probate  matters  are  best 
cared  for  by  a  local  judge  while  contested  matters  deserve  as  much 
experience  and  training  as  important  chancery  causes. 

It  is  desired  to  fix  the  limit  of  county  court  jurisdiction  at  such 
a  point  that  one  judge  will  be  kept  reasonably  busy  in  the  county 
of  average  population.  Accepting  the  foregoing  broad  view  as  to 
subject  matter  it  appears  practical  to  make  this  limit  $500  alike 
in  contract,  tort  and  chancery  matters. 

As  to  criminal  matters  the  county  court  should  conduct  all  pre- 
liminary examinations,  should  possess  exclusive  jurisdiction  in 
misdemeanor  causes  and  should  have  concurrent  jurisdiction  in  all 
but  a  few  of  the  most  serious  felonies.  This  would  mean  that  in 
the  more  common  kinds  of  felony  the  accused  would  have  the  op- 
tion of  being  tried  by  the  county  judge  or  by  the  itinerant  judge 
of  the  court  of  general  jurisdiction. 

The  jurisdiction  should  then  be  broadened  still  more  by  per- 
mitting the  county  court  to  hear  and  determine  issues  involving 
more  than  $500  by  agreement  of  both  parties.  If  a  single  judge 
could  handle  all  the  business  thus  specified  in  a  county  having 
40,000  population  there  would  be  comparatively  few  counties  in 
which  additional  judges  would  be  required. 

The  county  court  will  be  presumed  to  be  in  session  every  day 
at  the  county  seat  where  there  will  be  a  resident  county  court 
clerk.  It  should  also  be  competent  for  the  county  judge  to  con- 
vene his  court  anywhere  in  the  coimty  and  regular  sittings  should 
be  scheduled  in  towns  of  sufiicient  importance. 

This  takes  care  of  the  first  class  of  cases,  those  involving  enough 
money  to  justify  trial  at  a  central  point.  It  is  in  respect  to  the 
economical  and  efficient  trial  of  the  lesser  or  more  remote  causes, 
arising  in  the  villages  and  on  the  farms,  that  speculation  begins. 
These  are  the  causes  which  historically  fall  to  justices  of  the 
peace.  There  are  two  plausible  w^ays  for  taking  care  of  them. 
One  is  to  have  the  county  judge  visit  every  part  of  the  county  as 
often  as  is  needed,  and  not  less  often  than  once  in  sixty  days,  to 
hear  all  of  these  little  causes  in  person.  This  is  done  in  Canada, 
where  every  township  has  a  resident  clerk  and  bailiff  and  is 
visited  at  least  once  in  every  sixty  days  by  the  county  judge, 
who  hears  while  on  circuit  civil  suits  involving  not  more  than 


I]  Papers  ox  Special  Tones  53 

$100.  This  appears  to  be  the  simplest  possible  system,  but  it 
does  not  provide  for  criminal  cases,  for  which  an  ever  pres- 
ent official  is  needed.  Since  there  must  be  a  local  magistrate  of 
some  sort  to  enforce  the  law  criminally,  and  since  we  are  accus- 
tomed to  decentralized  judicial  power  in  its  most  extreme  form, 
it  would  seem  better  for  us  to  solve  the  problem  by  continuing 
to  have  local  judicial  officers  of  small  jurisdiction,  both  civil 
and  criminal. 

How,  then,  is  this  magistracy  to  be  different  from  and  better 
than  the  present  justice  of  the  peace  system  ?  We  know  the  faults 
of  the  latter,  and  it  should  not  be  difficult  to  avoid  them. 

Advantages  to  Accrue  from  Proposed  Changes 

1.  We  need  to  make  the  office  more  important,  more  dignified. 
This  is  best  done  bv  makino-  the  district  laro-er.     We  no  lono'er 

t  C5  O  ~ 

need  a  magistrate  for  every  towmship.  There  are  some  townships 
which  can  afford  sufficient  business  for  such  an  officer,  but  on  the 
other  hand  in  some  cases  four  or  six  townships  together  will  not 
yield  any  more  business.  This  leads  to  the  conclusion  that  the 
districts  should  not  be  uniform  in  size.  The  county  should  be  dis- 
tricted arbitrarily  to  meet  such  conditions  as  the  distribution  of 
population,  the  location  of  centers  and  facilities  for  travel.  There 
should  be  as  few  districts  as  is  possible  just  so  that  every  citizen 
is  provided  with  a  court  which  he  can  reach  in  one  or  two  hour's 
of  travel  by  the  most  inexpensive  method. 

Carrying  out  these  views  we  would  create  probably  from  four 
to  ten  districts  in  the  various  counties.  Perhaps  six  or  seven 
would  be  an  average.  In  each  district  there  would  be  a  magistrate 
who  would  be  a  part  of  the  county  court. 

2.  We  need  some  form  of  expert  selection.  Every  such  dis- 
trict would  have  some  men  peculiarly  qualified  to  become  parts 
of  the  county  court  scheme  who  would  hold  office  and  serve  the 
public  if  the  position  were  tendered  them,  but  who  would  never 
actively  campaign  to  get  this  seemingly  insignificant  office.  By 
making  the  selection  one  by  experts,  rather  than  by  popular  ballot, 
the  office  w^ould  further  be  dignified  and  enhanced.  It  would  be 
possible  for  the  county  judge  to  select  the  magistrates  on  the 
theory  that  they  are  virtually  his  deputies,  but  this  would  subject 
the  judge  to  a  vast  deal  of  importuning  which  he  should  be  re- 
lieved of  if  possible.  A  better  way  would  probably  be  to  have  the 
magistrates  selected  by  the  county  board  or  commission  with  the 


54  Cou^^TY  Government  [Part 

approval  of  the  county  judge.  Under  sucli  a  plan  the  county  judge 
would  virtually  select  and  at  the  same  time  escape  most  of  the 
solicitation  of  the  office-hungry. 

3.  We  need  to  aholish  the  fee  system.  The  magistrate  should 
have  a  motive  for  preventing  contested  trials,  rather  than  for 
starting  and  prolonging  them.  We  must  not  penalize  the  magis- 
trate who  wants  to  act  as  a  peacemaker.  This  means  a  fixed  salary. 
!N^ot  a  uniform  salary,  for  in  the  various  districts  of  a  county  the 
work  would  vary  greatly  in  volume.  It  is  presumed  that  most 
magistrates  would  only  devote  their  spare  time  to  the  office  and 
in  this  way  responsil)le  men  of  aifairs  could  be  secured.  In  some 
districts  a  salary  of  $100  a  year  should  suffice.  In  others  the  work 
might  take  all  or  a  substantial  part  of  the  official's  time,  and  carry 
a  salary  of  $1,000  or  more.  But  probably  the  typical  magistrate 
would  be  one  receiving  from  $200  to  $300  a  year. 

4.  We  need  to  obviate  the  present  lack  of  administrative 
direction.  We  must  weld  these  magistrates  and  the  county  judge 
into  a  single  organized  body  answerable  to  a  single  will  and  so 
responsible  to  the  public.  This  is  best  done  by  considering  the 
magistrates  to  be  in  a  sense  deputies  of  the  county  judge.  They 
are  to  be  an  extension  of  his  person  reaching  out  to  every  home- 
stead in  the  county.  To  accomplish  this  the  judge  must  have 
power  over  the  magistrate,  and  this  can  be  granted  in  several  ways : 

(a)  One  way  is  to  permit  the  county  judge  to  discharge  a 
magistrate  at  will.     Some  check  could  be  imposed  upon  this  power. 

(b)  A  second  way  is  to  permit  the  county  judge  to  take  into 
his  own  hands  any  cause  begun  before  a  magistrate  at  any  time 
before  judgment  is  rendered. 

As  to  the  nature  and  extent  of  jurisdiction  of  the  magistrates? 
What  we  wish,  virtually,  is  to  give  to  those  magistrates  who  de- 
velop genuine  ability  a  large  place  in  adjudicating  their  neigh- 
bors' controversies,  and  to  afi^ord  easy  relief  from  the  personal 
limitations  of  the  less  capable.  It  would  be  unfortunate  to  have 
a  narrow  jurisdiction  fixed  rigidly,  for  there  is  fair  presumption 
that  the  office  would  attract  more  intelligence  and  disinterestedness 
than  the  office  of  justice  of  the  peace  in  traditional  form.  In 
most  localities  there  is  some  worthy  citizen,  a  natural  leader,  who 
could,  under  an  ideal  tenure,  render  a  very  high  service  through 
conciliatory  methods  and  informal  procedure,  and  he  should  be 
given  large  scope  for  developing  his  capacity  as  judge  and  peace- 
maker. 


I]  Papers  ox  Special  Topics  55 

What  Jurisdiction  for  Magistrates? 

A  reasonable  jurisdiction  to  confer  on  magistrates  would  seem 
to  be  as  follows: 

1.  All  matters  witbin  tlie  jurisdiction  of  justices  of  tbe  peace, 
subject,  however,  to  the  power  of  the  county  judge  to  take  over 
any  cause  for  his  personal  hearing  and  determination.  Applica- 
tion for  such  transfer  can  be  made  by  either  of  the  parties  litigant, 
by  the  district  magistrate,  or  the  county  judge  can  arbitrarily  take 
any  such  cause  without  application. 

2.  Any  cause  or  matter  w^ithin  the  jurisdiction  of  the  county 
court  assigned  especially  by  the  county  judge  to  the  district  magis- 
trate. 

3.  Any  cause  within  the  jurisdiction  of  the  county  court  which 
the  parties  agree  shall  be  heard  l)y  the  district  magistrate. 

The  machinery  of  the  county  court,  thus  outlined,  will  be  found 
admirably  adapted  to  the  administration  of  criminal  law.  It  pro- 
vides a  judicial  peace  officer  for  every  small  community  and  a 
central  court  always  in  session  at  the  county  seat  where  there  is  a 
lockup. 

District  magistrates  should  have  power  to  issue  warrants  and 
conduct  preliminary  examinations  in  the  same  manner  as  is  now 
commonly  done  by  justices  of  the  peace.  They  may  also  be  per- 
mitted to  hear  and  determine  charges  involving  penalties  not  ex- 
ceeding a  certain  amount,  reserving  the  more  important  matters 
for  the  county  judge.  If  the  magistrate  is  not  permitted  to  pre- 
side over  a  jury,  there  would  be  a  strong  motive  for  waiver  of  jury 
trial  as  a  saving  of  time  and  money  on  the  part  of  the  accused. 
The  right  to  have  a  jury  trial  in  a  criminal  cause  is  a  grand  thing. 
Its  exercise  in  every  trifling  cause  would  quite  block  the  wheels  of 
justice. 

The  county  judge  should  be  permitted  by  rule  to  take  over  for 
trial  before  himself  every  criminal  matter  triable  by  a  magis- 
trate. This  w^ould  make  for  uniformity  of  law  enforcement 
throughout  the  county  and  would  enable  the  magistrate  to  trans- 
fer the  responsibility  in  certain  embarrassing  prosecutions  to  more 
capable  shoulders. 

As  to  the  limit  of  criminal  jurisdiction  reposed  in  the  county 
court,  it  would  probably  be  most  expedient  to  retain  the  dividing- 
line  between  felonies  and  misdemeanors,  but  to  permit  trial  of 
all  but  the  most  serious  felonies  by  the  county  judge  with  the 
consent  of  the  accused.     Xearly  all  those  charged  with  serious 


56  County  Government  [Part 

offenses  would  then  have  the  option  of  being  tried  Ly  the  county 
judge  or  of  being  held  for  trial  at  the  next  term  of  the  court  of 
general  jurisdiction. 

It  might  be  found  desirable  to  impanel  a  jury  in  county  court 
regularly  once  a  month.  In  a  few  days  all  j^n-y  trials  would  be 
disposed  of.  This  would  be  a  great  improvement  over  the  custom 
of  utilizing  locally  the  special  venire  which  is  wont  to  bring  semi- 
professional  jurors  into  most  cases. 

We  have  now  a  rough  sketch  of  a  county  court  which  fixes  re- 
sponsibility on  a  conspicuous  popular  officer  and  provides  him  with 
a  corps  of  local  assistants  subject  to  his  guidance.  It  is  timely  to 
consider  the  relationship  of  such  a  court  to  a  thoroughly  organized 
State  court  system. 

A  Unified  Judicial  System 

It  must  be  presumed  that  the  system  is  made  up  of  three  gen- 
eral judicial  departments,  namely,  the  court  of  appeal,  the  7iisi 
prius  court  and  the  county  courts.  It  must  be  presumed  that  the 
entire  system  will  be  governed  by  a  council  of  judges  possessing 
large  powers  for  judicial  administration  and  with  respect  to  creat- 
ing and  amending  rules  of  procedure;  also  that  there  will  be 
a  chief  justice  of  the  State  who  will  be  the  executive  head  of  the 
entire  establishment. 

It  will  doubtless  interest  you  to  learn  how  short  ballot  princi- 
ples apply  to  the  selection  of  judges.  I  have  already  asserted  that 
the  Governor  is  not  the  ideal  appointing  officer,  because  he  is  not 
responsible  for  the  due  administration  of  justice.  He  is  directly 
interested  in  maintaining  a  party  organization  and  in  forwarding 
a  legislative  program,  and  for  one  or  the  other  of  these  duties 
must  subordinate  his  appointments. 

As  consistent  believers  in  the  short  ballot  why  should  we  not 
say  that  on  the  State  ballot  there  should  be  one  vote  for  the  execu- 
tive, one  for  a  representative  in  each  branch  of  the  Legislature 
and  one  for  the  head  of  the  judicial  department.  If  the  people  so 
elect  the  chief  justice  of  a  unified  and  organized  State  court  sys- 
tem, making  him  the  executive  officer  to  see  that  the  judicial 
machine  works  efficiently  in  all  of  its  many  branches,  they  will 
have  an  official  whom  they  can  hold  responsible  for  the  administra- 
tion of  justice.  They  can  at  least  if  they  confer  upon  him  power 
to  select  judges.  If  that  power  is  given  they  will  have  for  the  first 
time  real  expert  selection  of  judges;  they  will  have  a  short  ballot 


I]  Papers  on  Special  Topics  57 

judiciary;  tliey  will  have  judges  appointed  by  one  who  is  directly 
responsible  for  the  due  administration  of  justice  and  who  will 
have  the  highest  possible  motive  for  for  making  wise  selections,  be- 
cause the  success  of  his  own  administration  will  depend  upon  the 
ability  of  his  associates. 

There  are  some  things  wdiich  the  voters  as  a  group  cannot  do 
with  assured  success,  and  the  selection  of  the  best  juristic  talent 
from  the  bar  is  one  of  them.  If  their  judges  are  ever  to  be  demo- 
cratically representative  of  the  majority  of  the  voters,  they  must 
be  chosen  by  some  one  person  whom  the  voters  elect  for  this  de- 
finite purpose. 

When  we  speak  of  appointed  judges  w^e  ordinarily  think  of  life 
appointment.  But  there  is  no  reason  for  confusing  the  method  of 
selection  with  the  tenure.  The  reason  we  do  this  is  because  under 
the  elective  system  a  confused  issue  is  presented  to  the  mind  of 
the  A^oter,  who  is  required  at  a  single  stroke  to  pass  upon  the  pro- 
posed recall  of  the  incumbent  and  at  the  same  time  the  choice  of 
his  successor,  if  there  is  to  be  one. 

Expert  Selection  of  Judges 

We  can  have  expertly  selected  judges,  as  every  other  civilized 
country  has,  and  as  fourteen  of  our  own  states  have,  without  neces- 
sarily having  life  tenure.  The  appointed  judge  can  be  submitted 
to  the  electorate  and  there  is  reason  to  believe  that  if  the  single, 
clear-cut  issue  is  presented,  whether  the  incumbent  will  be  con- 
tinued in  office,  or  retired,  there  will  be  a  conservative  and  intelli- 
gent answer. 

The  chief  justice  exercising  the  appointing  power  should  hold 
for  a  comparatively  short  term,  say  four  years.  In  that  case  he 
would  not  be  able  to  make  very  many  appointments,  or  seriously 
alter  the  personnel  of  the  court,  without  a  submission  of  his  name 
and  record  to  the  voters.  This  would  be  genuine,  not  sham,  democ- 
racy. If  we  ever  give  real  democracy  a  trial  we  will  find  out 
whether  we  like  it  or  not. 

Then,  to  free  the  appointing  power  from  dependence  upon  party 
organization,  why  not  provide  that  a  chief  justice  defeated  for  re- 
election shall  have  the  privilege  of  remaining  in  the  court,  sub- 
ject to  the  regular  submission  after  a  reasonable  period  ?  Ho 
would  be  assigned  to  w^ork  by  his  successor.  Failure  to  be  re- 
elected would  mean  dissatisfaction  with  his  policy  as  an  executive 
at  the  worst,  and  usually  it  would  be  merely  the  loss  of  power  by 
the  party  supporting  him. 


58  County  Government  [Part 

We  can  liardlj  conceive  of  conferring  any  power  without  at  the 
same  time  providing  la  check.  But  there  is  something  better  by 
far  than  any  customary  check  upon  the  appointive  power  of  a 
chief  justice.  It  is  to  limit  selections,  or  a  share  of  selections,  to 
an  eligible  list.  This  eligible  list  would  be  a  public  list  contain- 
ing the  names  of  twice  as  many  judges  as  there  are  places  in  each 
branch  of  the  court.  E'ames  would  be  placed  upon  it  as  vacancies 
occur,  by  the  judicial  council,  the  governing  board  of  the  State 
judiciary.  This  would  compel  the  chief  justice  to  select  from  a 
list  made  up  in  advance  of  the  vacancy  by  men  whose  only  motive 
could  be  that  of  public  loyalty. 

The  foregoing  digression  presents  very  crudely  the  American 
Judicature  Society's  application  of  short  ballot  principles  to  the 
judiciary. 

There  will  be  in  the  average  state  a  small  proportion  of  coun- 
ties too  populous  to  get  along  with  a  single  county  judge.  There 
is  experience  warranting  the  belief  that  with  a  civil  jurisdction 
extending  to  $500  a  county  judge  can  serve  a  population  of  40,000. 
In  more  populous  counties  up  to  70,000  there  should  be  an  asso- 
ciate county  judge,  like  the  county  judge  in  all  respects  save  that 
he  shall  be  subject  to  administrative  control  by  the  latter,  and  for 
every  30,000  population  over  70,000  there  should  be  an  additional 
county  judge.  In  most  states  there  would  be  only  a  few  such 
larger  counties,  and  they  could  be  provided  for  individually. 

A  county  judge  who  has  an  associate  could  assign  supervision 
of  the  districts  to  his  colleague,  trying  the  more  important  causes 
himself  at  the  county  seat;  or  the  two  might  specialize  severally 
in  civil  and  criminal  matters.  The  division  of  work  should  not 
rest  upon  any  general  rule,  but  w^holly  upon  the  discretion  of  the 
county  judge. 

With  two  associate  judges  further  specialization  is  possible. 
One  might  have  sole  charge  of  the  probate  department,  of  juvenile 
offenders,  and  of  the  domestic  relations  branch,  thus  affording 
smaller  urban  districts  the  same  benefits  which  large  cities  may 
enjoy,  and  which  cannot  readily  be  secured  under  the  existing  or- 
ganization, or  lack  of  it. 

Points  of  Contact  Between  Higher  and  Lower  Courts 

A  principal  point  of  contact  between  the  county  court  division 
and  the  rest  of  the  State  judicial  establishment  would  arise  from 
the  duty  of  the  chief  justice  of  the  State  to  collect  and  publish 


I 


I]  Papers  on  Special  Topics  59 

full  statistics  of  all  divisions  and  branches  of  tlie  State  court  sys- 
tem. The  district  magistrates  would  be  required  to  report  their 
business  to  the  county  judge  as  frequently  as  once  a  month  and 
not  less  often  the  county  judge  would  be  required  to  report  for  the 
county  to  the  chief  justice. 

In  most  of  the  states  it  would  probably  be  preferable  to  permit 
the  chief  justice  to  delegate  his  control  over  county  courts  to  a 
judicial  officer  known  as  presiding  justice  of  the  county  courts. 
If  the  administration  of  justice  in  the  local  courts  is  to  be  brought 
to  a  highly  efficient  plane  the  work  of  supervision  merits  the  un- 
divided attention  of  one  properly  qualified  official.  Given  such  a 
presiding  justice  it  may  be  presumed  that  he  will  spend  much  of 
his  time  in  the  field,  traveling  from  county  to  county,  encouraging 
uniformity  of  practice  and  checking  or  stimulating  county  judges 
according  to  their  individual  needs. 

There  are  other  points  of  contact.  The  jurisdiction  of  the 
county  court  civilly  should  be  concurrent  with  the  jurisdiction  of 
the  ni^i  prius  branch.  Abuse  of  the  right  to  begin  causes  involv- 
ing small  amounts  in  the  higher  court  is  readily  presented  by  rules 
concerning  costs,  as  is  done  in  Canada.  The  plaintiff  who  does 
not  recover  more  than  $500  may  be  required  not  only  to  forfeit 
costs,  but  to  pay  costs,  at  the  discretion  of  the  court,  to  the  de- 
feated defendant.  The  flexibility  thus  secured  will  be  appreciated 
by  the  litigant  who  believes,  whether  for  cause  or  not,  that  the  local 
judge  is  prejudiced. 

A  close  union  of  the  local  and  general  courts  may  also  be  ef- 
fected through  making  the  county  judge  ex  officio  master  for  his 
county  of  the  circuit  court.  This  dignifies  his  position  and  makes 
the  business  of  the  higher  court  more  continuous  in  the  most  re- 
mote parts  of  the  State. 

On  the  ministerial  side  there  is  also  close  relationship  because 
the  clerk  of  the  county  court  will  be  the  local  deputy  of  the  clerk 
of  the  entire  State  court.  The  district  magistrates  will  keep 
dockets  and  will  issue  process  and  make  reports  as  deputies  of  the 
clerk  of  the  county  court. 

A  definite  picture  of  such  a  court  in  action  is  not  available,  for 
we  have  no  example  to  present.  I  conceive  of  it  as  a  court  pre- 
sided over  in  each  county  by  a  judge  who  has  within  his  limited 
jurisdiction  considerable  freedom  and  authority.  I  would  expect 
him  to  be  fairly  well  equipped  as  a  jurist  and  even  better  as  an 
administrator,  ^o  county  officer  would  be  closer  to  the  people  and 
none  would  perform  a  more  important  work. 


60  County  Goyeris^ment  [Part 

I  conceiYe  of  the  district  magistrate  under  this  ideal  system  as  a 
substantial  citizen  who  commands  ,the  'respect  of  the  public. 
Handling  the  small  cases  arising  throughout  the  county,  but  at 
some  distance  from  the  county  seat,  there  would  be,  under  a  simpls 
and  flexible  procedure,  a  great  opportunity  for  conciliation.  A 
respected  magistrate,  such  as  we  could  presume  as  the  type, 
would  endeaYor  to  adjust  differences  arising  among  his  constit- 
uency with  the  least  cost  to  them.  Legal  problems  he  could  sub- 
mit to  his  superior,  so  that  first-class  counsel  would  be  free  to  those 
contemplating  litigation.  The  litigant,  in  the  hour  of  his  wrath, 
would  be  saYcd  from  himself.  Trials  would  be  inquiries  into  the 
truth,  not  barn-storming  dramatics. 

Constitutional  Changes  in  New  York 

Of  course^  Ycry  little  change  in  the  structure  of  the  ^ew  York 
judicial  establishment  is  possible  without  constitutional  change. 
The  patchwork  system  now  existing  is  embalmed  in  the  Constitu- 
tion of  1894.  The  distinguished  senior  Senator  of  the  State  of 
Xew  York  took  up  the  challenge  when  a  critic  called  simplified 
pleadings  nothing  more  than  an  old  woman  coming  into  court  and 
telling  her  story.  But  the  Xew  York  Constitution  is  like  a  gar- 
rulous old  neighbor,  who  comes  in  early  in  the  morning  and  stay-3 
all  day  and  talks.  So  far  as  the  judicial  article  is  concerned  it  i? 
absurdly  detailed. 

In  order  to  dcYelop  an  efiicient  machine  for  administering  jus- 
tice the  Legislature  should  liaYe  greater  scope.  The  Constitution 
should  be  organic  law,  and  not  gossip.  Nothing  should  go  into  the 
Constitution  which  is  not  absolutely  necessary.  In  the  judicial 
article  there  should  be  proYision  for  a  court  of  ultimate  appellate 
jurisdiction,  which  court  should  be  protected  so  that  the  Legishi- 
ture  cannot  in  the  future  cut  the  ground  from  under  it  if  we  are 
to  continue  our  present  uniYcrsal  rule  of  judicial  pre-eminence. 
But  beyond  that  the  Constitution  should  proYide  for  such  inferior 
tribunals,  branches  of  the  unified  State  court,  as  the  Legislature 
may  create.  There  should  be  no  mention  of  county  judges,  jus- 
tices of  the  peace,  surrogates  and  the  like  specifically.  We  shall 
learn  from  experience  and  should  liaYC  our  hands  free  to  profit  by 
what  we  learn.  There's  little  good  in  a  so-called  liberty  which 
leaYes  us  no  freedom  to  dcYelop. 


I]  Papers  on  Special  Topics  G1 


ADDRESS:     "  THE  SHERIFF  AND  A  STATE  CONSTABU- 
LARY " 

By  Ernest  Cawcroft,  Deputy  State  Treasurer,  Albany 
City  government  is  the  definite  alleged  failure  of  our  demo- 
cratic system.  Bryce  gave  currency  to  the  common  conviction  of 
individual  thinkers  when  he  made  this  observation  in  his  Ameri- 
can Commonwealth.  The  American  municipal  situation  needed 
a  man  of  his  independent  and  dispassionate  power  of  utterance  to 
bestir  the  civic  conscience.  Since  Bryce  penned  his  chapter  on 
American  city  govenmient^  a  series  of  conferences  has  initiated 
measures  for  improved  civic  administration  throughout  the  nation. 
This  is  especially  true  in  the  newer  western  communities  where 
the  profits  of  existing  property  do  not  retard  the  progress  of 
municipal  improvement;  and  in  those  older  cities,  where  public 
disaster,  like  a  conflagration  or  an  earthquake,  forces  an  imme- 
diate improvement  in  local  administration  as  a  forerunner  to 
grappling  with  the  problems  of  reconstruction. 

But  as  a  result  of  this  twenty  years  of  discussion  and  experiment 
the  cities  have  mapped  out  a  definite  program.  This  program 
pivots  on  home  rule  and  centralized  administration.  Many  cities 
have  enjoyed  these  privileges  for  ten  years  past.  The  privileges 
of  local  administration  have  been  exercised  with  such  success  that 
the  friends  of  the  cities  are  now  seeking  to  give  these  powers 
definite  constitutional  sanction.  Local  privileges  have  become 
^^  rights  "  in  the  eyes  of  some  of  the  municipal  advocates  and  they 
desire  the  safeguarding  of  these  ''  rights  "  with  the  same  jealous- 
ness  as  the  champions  of  the  ^'  walled  cities "  of  England  de- 
manded guaranties  of  their  charters  from  the  Crown. 

Needs  of  the  County 

But  perhaps  too  much  emphasis  has  been  given  to  the  '"  city 
problem  "  in  comparison  with  the  questions  arising  in  connection 
with  better  county  government.  A  city,  unlike  a  county,  is  on  the 
end  of  an  Associated  Press  wire ;  and  the  evils  which  a  city  suffers, 
no  less  than  what  a  reformer  purposes  to  do,  to,  or  for,  his  city, 
is  heralded  broadcast.  It  requires  a  county  the  size  of  Xew  York 
or  London  to  get  its  ills  and  its  cures  into  the  public  mind. 

There  is  timeliness,  then,  in  the  holding  of  a  Better  County  Gov- 
ernment Conference  on  the  eve  of  the  Constitutional  Convention. 


62  County  Government  [Part 

The  city  program  is  defined,  and  iu  many  respects  the  city  and 
county  problems  are  alike.  All  the  world  has  read  about  the  com- 
mission form  of  government  which  exists  in  the  county  known  as 
Greater  London;  and  people,  both  up-state  and  down,  are  willing 
to  give  their  time  to  improving  the  efficiency  and  ethics  of  XeAV 
York  county.  But  this  conference  should  give  its  attention  to  the 
problem  of  government  in  the  average  county  in  the  hope  that  by 
giving  stimulus  and  direction  to  the  discussion,  definite  plans  v/ill 
be  produced.  I  have  connected  the  city  and  coimty  problem  be- 
cause I  think  they  are  interlinked ;  each  sub-division  being  a  mere 
agency  of  the  State  but  none  the  less  vital;  and  because  I  have 
promised  this  paper  on  my  conviction  that  better  county  govern- 
ment must  come  through  the  same  method  employed  by  the  citiei 
—  namely,  by  the  grant  of  a  fair  measure  of  home  rule,  and  more 
particularly  by  the  exercise  of  those  home  rule  powers  by  central- 
ized and  responsible  county  authority. 

Powers  of  the  Sheriff 

Thus,  I  desire  to  suggest  for  topical  discussion:  The  sheril'f 
and  better  county  gcvernment.  I  do  this  because  I  think  that  the 
first  step  in  the  better  county  government  movement  should  be  to 
restore  to  the  office  of  sherilf  its  historical  prestige  and  pristine 
vigor.  Thost  who  are  unfamiliar  with  the  historical  setting  of 
our  State  Constitution  may  surmise  from  reading  section  1  o. 
article  10  of  the  instrument  that  the  ''"  sherifi: "  is  a  latter  day 
creation.  ""  Sherifi's  shall  be  chosen,"  says  section  1,  ''  by  the 
electors  of  the  respective  counties,  once  in  every  three  years  ond 
as  often  as  vacancies  shall  happen.  Sherifl^s  shall  hold  no  otliei* 
office  and  be  ineligible  for  the  next  term  after  the  termination  of 
their  office.  They  may  be  required  by  law  to  renew  their  security 
from  time  to  time  and,  in  default  of  their  giving  such  security,* 
their  offices  shall  be  deemed  vacant.  But  the  county  shall  never 
be  responsible  for  the  acts  of  the  sherifi." 

But  in  fact  the  ''  sherifi'  "  has  a  definite  history  of  nine  cei<'- 
turies  in  England.  The  constitutional  proviso  gives  form  and 
some  limitation  to  the  historical  growth  of  the  office.  As  early  as 
Edward,  a  statute  required  the  sheriff  to  be  a  landowner,  thereby 
attesting  his  interest  in  the  king's  realm  and  providing  some 
measure  of  security  to  the  victims  of  his  errors  or  his  exactions; 
even  before  the  days  of  surety  companies.  Maitland,  the  English 
legal  historian,  tells  us  that  in  the  days  of  his  prime  importaiice 


IJ  Papees  ox  Special  Topics  63 


the  slierift'  was  the  appointee  of  the  king;  he  was,  indeed^ 
the  governor  of  the  county,  the  captain  of  the  forces,  the  veri- 
table president  of  tlie  local  or  county  court.  He  carried  out  the 
king's  mandate  in  distant  counties,  raised  the  quota  of  local  troops 
to  repel  foreign  innvasion ;  and  because  of  the  lack  of  quick  com- 
munication with  the  seat  of  government,  he  quelled  domestic 
tumult  first  and  reported  later.  AYithin  those  so-called  walled 
cities,  which  had  received  a  grant  akin  to  home  rule  powers,  from 
the  king,  the  sheriif  was  the  remaining  evidence  of  royal  authority. 
I  can  picture  in  my  mind  something  of  the  power  possessed  by  the 
English  sheriff  in  the  sixteenth  century  and  the  esteem  in  which 
he  was  held.  I  remember  aittending  a  lord  mayor's  banquet  at 
Bristol,  England,  a  few  years  ago.  Bristol,  once  the  second  city 
of  the  kingdom,  retains  today  that  respect  for  the  prestige  of  the 
sheriif  that  was  displayed  some  centuries  ago,  when  the  captain 
of  the  forces  asked  the  residents  of  this  then  free  city  to  volunteer 
men  and  ships  to  repel  the  oncoming  Spanish  armada.  The 
sheriff  entered  the  banquet  room  with  the  lord  mayor;  he  was 
garbed  in  the  historical  regalia  of  his  office,  mace  in  hand ;  and  his 
appearance  recalled  the  historical  days  when,  as  to  certain  mat- 
ters involving  domestic  peace  and  defense,  he  exercised  concur- 
rent jurisdiction  with  the  lord  mayor.  But  I  appreciate  the  fact 
that  this  merger  of  executive,  judicial  and  police  powers  in  the 
English  sheriff  led  to  grave  abuses.  Maitland  devotes  a  chapter 
to  tracing  the  gradual  growth  of  these  abuses ;  then  another  to 
that  series  of  enactments  by  which  it  was  necessary  to  limit  the 
power  of  the  sheriff,  but  which  at  the  sams  time  diminished  the 
prestige  and  lessened  the  usefulness  of  the  office.  The  disintegra- 
tion of  the  sheriff's  office  must  be  viewed  as  an  historical  and 
necessary  fact;  but  this  tendency,  like  all  reactions,  has  gone  too 
far  and  in  the  growth  of  a  better  system  of  county  government 
the  sheriff  must  be  restored  to  his  place  as  ''  chief -man,"  to  use 
the  exact  and  expresssive  phrase  of  an  English  law  writer. 

Xow,  we  are  not  deceived  by  this  gold-lace  grandeur  or  by  this 
knowledge  of  historical  power.  The  sole  purpose  in  making  these 
citations  is  to  give  emphasis  by  contrast  to  the  conclusion  that  the 
restoration  of  the  sheriff's  prestige  promotes  the  public  peace,  and 
lenders  easier  and  less  expensive  the  exercise  of  those  functions 
with  which  he  is  now  vested  and  with  which  he  should  be  endowed 


64  County  Governmekt  [Part 

Commission  Government 

I  think,  then,  that  the  students  of  county  administration  are 
agreed  that  the  movement  for  a  better  system  should  tend  in  the 
direction  of  a  commission  form  of  government  for  counties;  city 
commission  government  is  being  followed  by  county  commission 
administration  in  tlie  west;  and  the  best  city  and  county  govern- 
ment combined  is  under  the  commission  or  '^  committee  ''  form 
known  as  the  London  County  Council,  and  which  has  stood  the 
test  of  governing  the  largest  unit  of  population  in  the  world, 
designated  as  Greater  London. 

I  have  here  suggested  the  shape  which  the  county  government 
should  take,  because  I  contend  that  the  sheriff  should  be  the  center 
of  that  form  of  county  commission  administration.  Our  system 
of  county  government  lacks  executive  force  and  cohesion.  A  peo- 
ple who  started  out  to  retain  the  balance  of  the  three  sovereign 
departments  of  their  government  have  carried  their  theory  to  the 
extent  of  limiting  in  power  and  weakening  in  efficiency  the  local 
executive  agencies  of  their  government.  The  distinction  between 
a  sovereign  department  and  a  local  agency  should  be  kept  in  mind, 
but  it  has  not.  The  whole  effort  to  gain  commission  government 
for  cities  has  been  based  on  recognition  of  this  conclusion. 

The  same  thouglit  must  be  kept  in  view  in  mapping  out  a  bet- 
ter county  government  system.  The  sheriff  must  be  made  the 
''  chief-man,"  the  captain  of  tlie  forces,  the  executive  head  of  the 
county,  in  fact  and  with  power. 

The  sheriff  will,  of  course,  continue  to  keep  the  county  jail ; 
and  to  exercise  that  tremendous  power  involved  in  receiving  an 
execution  from  either  a  reputable  or  disreputable  lawyer,  as  an 
officer  of  the  court,  and  proceeding  to  sell  our  property  under  that 
mandate.  The  enormity  of  the  power  thereby  exercised  is  so  evi- 
dent, and  yet  so  necessary,  that  any  movement  which  tends  to  in- 
crease the  required  prestige  and  responsibility  of  a  citizen  seeking 
the  sheriff's  office  should  be  welcomed  by  property  owners.  Then 
the  vacuum  should  be  eliminated  from  our  local  governmental 
system ;  and  any  step  which  tends  to  make  the  sheriff  an  executive 
with  real  power  in  administering  the  affairs  of  his  county,  which 
seeks  to  vest  him  with  the  exercise  of  all  those  residuary  po\'\ers  of 
county  government  not  otherwise  conferred  on  officers  of  a  ^  -unty 
as  a  State  governmental  agency  should  be  commended. 


I]  Papers  ox  Special  Topics  65 

Sheriff  and  Public  Peace 

But  if  we  are  to  vest  the  sherili:'  anew  with  these  ancient  and 
eiihirged  powers  as  a  county  executive,  his  rehitionship  to  the 
machinery  of  preserving  the  public  peace  must  be  altered.  This 
must  be  done  not  only  to  give  him  time  for  the  performance  of  his 
executive  duties,  but  because  of  existing  system  of  preserving  the 
public  peace  is  expensive  and  inefficient.  And  when  I  speak  of 
"  public  peace  "  I  mean  not  only  the  absence  of  tumult,  but  the 
literal  enforcement  of  the  law  as  to  individuals,  without  which 
respect  for  the  community  as  a  whole  cannot  long  continue. 

This  commonwealth  has  entered  upon  certain  definite  policies 
on  a  statewide  scale.  It  is  reasonable  to  assume  that  by  virtue  of 
the  additional  powers  given  to  certain  departments  of  government 
by  the  coming  Constitutional  Convention  that  these  policies  will 
be  broadened  rather  than  diminished.  Among  other  things,  the 
State  is  pledged  to  a  system  of  canals  and  the  operation  of  boats 
thereon  by  the  last  electrical  mechanism  requiring  protection  on 
a  state-wide  scale;  the  commonwealth  is  completing  a  system  of 
highways  having  little  relationship  to  county  lines,  which  is  the 
key  to  the  sheriff's  particular  jurisdiction  and  leading  to  uniform 
legislation  controlling  the  operation  of  vehicles  and  their  safetv 
devices;  uniform  sj^stems  as  to  the  sale  of  liquors,  the  inspection 
of  places  of  amusement,  the  supervision  of  factories  and  the  com- 
ing state-VA^de  effort  to  preserve  the  State's  resources  from  destruc- 
tion by  fire  or  otherwise.  To-day  the  sheriff  as  the  guardian  of 
the  law  in  his  county  is  wholly  or  partially  responsible  for  its  en- 
forcement as  to  the  features  cited  and  many  others.  But  we  know 
as  a  matter  of  experience  that  the  sheriff  is  not  in  a  position  to 
enforce  the  law,  particularly  as  to  those  evils  which  are  not  in- 
herent crimes,  but  social  or  economic  offenses;  and  this  fact  of 
experience  is  confirmed  by  the  horde  of  deputies,  inspectors  and 
supervisors  who  flock  on  successive  weeks  from  Albany  to  deter- 
mine whether  a  particular  statute,  not  the  law  in  general,  is  being 
obeyed  in  our  theatres,  on  our  highways  or  in  our  business  places. 
This  is  wasteful,  ineffective  and  because  it  involves  the  exercise  of 
concurrent  police  powers  it  is  difficult  to  determine  who  failed  to 
enforce  the  law,  as  well  as  to  convict  those  who  failed  to  obey  it. 

State  Constabulary  Needed 

This  brings  me  to  the  final  point  of  this  paper:     That  a  State 
police  or  constabulary  is  essential  to  a  better  system  of  county 
3 


6(5  County  Government  [Part 

government :  Local  sentiment  will  not  approve  of  the  appointment 
of  the  sheriff  by  the  crown  or  centralized  authority,  as  in  England ; 
nor  Avill  it  tolerate  the  re-establishment  of  the  system  under- 
which  the  Governor  named  the  sheriff.  He  must  continue  to  be 
the  choice  of  the  local  electors ;  but  as  an  officer  charged  with  the 
enforcement  of  State  laws  in  local  jurisdiction,  he  must  be  made  a 
leading  factor  in  a  State  constabulary  system.  He  must  again  be- 
come ^'  the  captain  of  the  forces  " —  a  lieutenant  of  the  State  police 
system. 

I  am  in  favor  of  creating  a  body  of  trained  men,  controlled  and 
supported   by   the   State,   giving   uniformity   of   enforcement   to 
social  and  economic  policies  adopted  on  a  State-wide  scale,  pro- 
tecting the  public  highways  from  the  speeder  on  one  hand  and 
the  local  grafter  on  the  other,  and  sufiiciently  elastic  in  units  to 
be  moved  from  week  to  week  to  various  parts  of  the  State  as  the 
public  exigencies  require.      The  sheriff  should  be  made  the  local 
lieutenant  of  these  State  police  when  in  his  county,  and  he  should 
be   held   responsible   to   the   state  marshal   of  the   constabulary. 
Today  we  witness  the  spectacle  of  to^vnships  or  counties  employ- 
ing special  deputies  or  constables  to  patrol  a  trunk  line  highway, 
or  the  "  swearing  in  "  of  specials  to  enforce  a  particular  law  or 
quell  a  marked  disturbance.      Then  these  men  must  be  carried 
on  the  payrolls  of  their  localities,  or  they  must  seek  a  chance  job 
until  the  passing  of  the  snow,  or  the  return  of  the  next  local  tumult 
assures  them  work.      This  is  a  burden  on  the  sheriff'  and  the 
constables  and  deputies  responsible  to  him,  which  should  be  borne 
by  a  State  police.     The  members  of  a  State  police  may  be  shifted 
with   the   seasons;    equipped   with   motorcycles   they    can   cover 
stretches  of  territory,  super\dsing  a  variety  of  matters  in  place 
of  many  constables  on  a  given  highway  or  in  a  particular  district, 
giving  attention  to  one  expected  type  of  legal  infraction.     More- 
over, this  State  needs  a  State  police  whose  freedom  from  the  need 
of  local  appointment,   mobility   of  movement,   assures  power  of 
concentration  and  unity  of  action. 

Militia  is  Necessary 

But  there  is  another  situation  which  the  sheriff  has  faced  and 
which  we  as  citizens  must  face.  The  local  bodies  of  the  State 
militia  have  been  regarded  as  the  powerful  arm  of  the  sheriff 
to  quell  tumult.  The  militia  has  been  loyal  in  facing  that  task. 
But  between  a  false  peace  propaganda,  the  spread  of  the  doc- 


I]  Papers  on  Special  Topics  67 

triues  of  a  particular  political  party  or  economic  group  and  the 
growing  feeling  of  young  men  that  they  do  not  want  to  be  em- 
ployed as  militiamen  only  when  there  is  need  of  quelling  an 
industrial  disturbance  in  which  their  neighbors  may  participate, 
the  enlistments  in  the  National  Guard  are  decreasing  yearly. 
The  State  needs  a  considerable  body  of  militia  for  real  military 
purposes ;  and  it  seems  that  a  State  constabulary  should  be  organ- 
ized so  that  a  local  sherilf  may  call  for  a  group  of  trained  men 
as  a  matter  of  course  before  the  outbreak  and  not  after  and  with- 
out the  display  of  authority  which  is  necessary  but  harmful 
because  of  the  complications  incident  to  invading  a  community 
with  anned  troops  better  prepared  to  fight  in  the  open  field  than 
to  meet  the  problem  of  quelling  tumult  without  shooting  in  the 
streets  of  their  own  or  neighboring  city. 

Thus,  there  is  need  that  the  Constitutional  Convention  vest 
the  Legislature  with  power  to  make  the  sheriff  a  decisive  factor 
in  the  State  force.  This  does  not  mean  that  cities  or  counties 
should  waive  the  exercise  of  their  local  police  powers,  but  it  does 
imply  that  the  State  is  prepared  to  aid  the  local  authorities  in 
any  given  instance  to  enforce  the  law  and  preserve  or  restore 
the  public  peace.  This  may  be  done  by  the  Convention  refusing 
to  define  strictly  the  powers  of  the  sheriff,  and  leaving  all  to 
legislative  enactment,  except  the  manner  of  his  election  and  the 
term  of  his  office. 

But  in  justice  to  the  sheriff  and  in  the  interests  of  public  peace 
there  should  be  a  clear  constitutional  declaration  as  to  what  extent 
he  shall  be  burdened  by  civil  action  following  the  honest  per- 
formance of  what  he  deems  to  be  his  duty  in  time  of  public 
tumult.  And,  indeed,  it  seems  to  me  that  the  provision  of  the 
statute  making  the  sheriff  secure  an  order  of  the  Supreme  Court 
as  one  of  the  legal  methods  of  summoning  the  State  militia  to 
his  county  is  a  legal  paradox.  I  am  of  the  conviction  that  the 
employment  of  the  militia  is  a  prerogative  of  the  Crown  and 
should  be  exercised  by  the  Executive  in  his  discretion  and  with- 
out question  before  or  after  the  event.  And,  hence,  I  feel  that 
the  clause  requiring  a  Supreme  Court  order  is  out  of  place  in 
the  military  laws  of  the  State ;  and  that  the  sheriff  should  be  placed 
in  a  legal  position  to  request  aid  from  the  marshal  of  the  State 
police  and  that  the  latter  in  turn  may  secure  the  direction  of  the 
Governor  as  to  the  employment  of  the  state  militia  —  if  a  second 
line  of  defense  against  tumult  be  needed. 


68  Cou?s^TY  Government  [Part 

Value  of  Constabulary 

I  spent  several  days  at  the  headquarters  of  the  Northwestern 
mounted  police  in  Regina ;  I  need  not  say  that  the  record  of  these 
men  for  definite  and  drastic  action  has  given  to  the  force  that 
prestige  which  has  simplified  the  preservation  of  order  in  western 
Canada.  It  is  a  good  thing  for  the  viciously  inclined  to  get 
into  their  minds  that  the  sheriff  is  not  going  to  debate  with  them 
or  himself  as  to  w4iether  he  will  enforce  the  law.  i^ov  is  the 
value  of  such  a  force  confined  to  days  of  disorder.  I  have  seen 
the  Pennsylvania  State  police  operate  in  various  regions;  but  I 
saw  these  young  men  do  their  best  work  at  the  fiftieth  anniver- 
sary of  the  Battle  of  Gettysburg,  when  with  efficiency  and  without 
officiousness  they  moved  the  vast  throng  of  people  and  vehicles 
along  the  highways. 

It  may  have  occurred  to  you,  as  it  has  to  me,  that  the  pro- 
posing of  a  State  constabulary  at  a  Better  County  Government 
Conference  is  wide  of  its  mark,  but  there  are  those  of  us  wiio 
are  so  jealous  for  home  rule  for  cities  and  counties  that  w^e  are 
inclined  to  overlook  the  historical  and  legal  fact  that  these  sub- 
divisions of  the  State  have  no  rights,  but  only  privileges  granted 
by  the  sovereign;  that  they  must  exercise  these  privileges  as 
agents,  and  that  unless  the  machinery  of  their  exercise  is  brought 
into  co-ordination  with  the  State  power  which  makes  the  laws 
harm  will  result.  Thus  in  pleading  that  the  sheriff  be  revitalized 
as  the  "'  chief-man  "  in  a  better  system  of  county  government,  I 
have  felt  compelled  to  urge  that  he  be  made  a  factor  in  a  State 
police  force;  that  he  be  authorized  to  give  aid  to  and  be  aided 
bv  a  State  force  in  the  enforcement  of  State-wide  laws. 


ADDRESS:     "  THE  COUNTY  MANAGER  PLAN  " 

By   Mr.    Richard    S.    Guilds,    Secretary,    The   National   Short 
Ballot  Association 

When  all  the  inter-relations  of  the  various  officials  are  repre- 
sented by  lines  the  result  looks  like  a  ball  of  yani  after  the  cat 
has  gotten  through  with  it. 

My  view  of  the  county  problem  is  that  of  a  political  scientist, 
and  from  the  view^point  of  the  political  scientist  the  ground  plan 
of  county  government  is  ideally  bad.  Political  science  does 
not  concern  itself  verv  much  with  the  administrative  work  of  the 


I]  Papers  on  Special  Topics  69 

county,  but  only  with  certain  of  the  larger  and  more  theoretical 
questions  with  which  county  officials,  as  such,  are  not  usually 
concerned  in  their  daily  work.  Those  who  are  engaged  in  county 
work  take  the  county  organization  as  they  find  it  and  get  along 
with  it  the  best  they  can.  AVhen  they  find  themselves  baffled 
in  an  endeavor  to  do  some  desirable  thing,  they  are  apt  to  blame 
it  on  the  other  man  v^^ho  has  gotten  in  their  way,  without  stop- 
ping to  discuss  the  broader  question  as  to  how  the  county  might 
be  organized  in  a  way  to  make  such  a  deadlock  impossible.  If 
the  board  of  supervisors  gets  into  a  quarrel  with  the  county  clerk 
over  some  matter  of  mutual  concern  they  fight  it  out  and  one 
or  the  other  gets  licked  without  much  thought  on  the  part  of 
either  party  as  to  the  fact  that  there  ought  to  be  some  simple  and 
automatic  way  of  resolving  such  a  difference. 

"  Checks  and  Balances  "  a  Disease 

Political  science,  however,  sees  in  pulling  and  hauling  dead- 
locks and  delays,  merely  the  symptom  of  a  disease,  and  disregard- 
ing all  the  immediate  factors  seeks  a  form  of  organization  for  the 
county  which  will  make  it  possible  to  compel  harmony.  If  expert 
social  workers  going  through  the  State  and  visiting  almshouses  find 
deplorable  conditions,  slack  management,  easy-going  methods  or 
low  standards,  the  political  scientist  proceeds  to  lay  the  blame 
once  again  on  the  kind  of  organization  which  decrees  that  the 
keeper  of  the  county  almshouse  or  the  superintendent  of  the  poor 
shall  be  a  transient  amateur,  who  is  in  office  to-day  and  displaced 
by  the  whirligig  of  politics  as  soon  as  he  learns  his  job.  If  a 
State  examiner  investigating  the  accounts  of  the  county  treasurer 
finds  that  the  bookkeeping  is  slipshod  and  unreliable,  the  political 
scientist  blames  that  also  on  the  fact  that  the  county  treasurer  is 
a  transient  amateur,  and,  further,  prophesies  that  all  attempts  to 
reform  the  conduct  of  the  office  are  bound  to  be  simply  a  running 
fight,  because  county  treasurers  come  and  go  so  fast  that  efforts  to 
keep  them  educated  up  to  the  proper  standards  must  be  endlessly 
repeated.  If  the  history  of  twenty  years  shows  that  reform  in  in- 
stance after  instance  has  consisted  in  taking  functions  out  of  the 
county  and  vesting  them  in  the  State,  the  political  scientist  begins 
to  suspect  that  the  county  is  so  organized  that  it  falls  down  on  the 
job  as  soon  as  the  job  becomes  important  or  technical  or  difficult 
and  that  the  development  of  the  powers  of  the  State  government 
at  the  expense  of  the  county  is  probably  a  case  of  the  survival  of 
the  fittest. 


TO  County  Government  [Part 

Modern  political  science  in  this  country  is  largely  the  develop- 
ment of  fifty  years  of  ferment  in  municipal  affairs,  and  the  prin- 
ciples which  have  been  worked  out  in  the  cities  in  the  long  strug- 
gle for  betterment  are  now  pretty  well  established. 

As  a  result  of  these  long  years  of  experimentation  political 
science  now  discards  certain  ancient  political  superstitions  of 
ours.  In  particular  the  fear  of  conferring  power  on  anybody  to 
do  anything;  the  theory  that  if  you  give  to  one  public  body  the 
power  to  do  something  you  must  give  to  some  other  public  body 
the  power  to  knock  it  down  when  it  is  done.  We  have  found  by 
long  experience  in  city  government,  county  government  and  State 
government  that  there  is  no  safety  in  the  theory  of  checks  and  b.'ii 
ances,  but,  on  the  contrary,  that  divided  responsibility  is  perilous 
and  a  serious  and  unnecessary  obstacle  to  the  efforts  of  the  citizens 
to  control  their  governments.  The  idea  that  dividing  up  power  into 
many  disjointed  fragments  would  lead  to  democracy  has  proven 
fallacious,  for  instead  of  leading  to  democracy  it  has  led  us  into 
bossism,  and  we  found  that  when  we  undertake  a  campaign  to  re- 
move one  boss  we  can  succeed  only  by  dint  of  setting  up  another 
boss,  who  may  perhaps  have  a  better  personal  disposition,  but  a 
boss  nevertheless. 

How  to  Get  Popular  Government 

Modern  political  science  does  not  aim  at  devising  a  form  of 
government  that  will  automatically  be  a  good  government,  for 
that  is  impossible,  but  aims  at  getting  a  form  of  government  that 
will  be  automatically  a  democracy.  The  ideal  of  modern  political 
science  for  counties  is  a  county  government  that  will  be  exactly 
what  the  public  really  wants  it  to  be ;  a  government  that  will  be 
bad  if  the  public  wants  bad  government  and  good  if  it  wants  good 
government,  with  faith  to  believe  that  the  people  want  good  gov- 
ernment provided  they  do  not  have  to  pass  through  obstacles 
requiring  paroxysm  of  effort  to  get  it. 

Consider  now  what  the  people  of  a  county  in  Xew  York  State 
are  up  against  if  they  seek  to  control  the  present  type  of  county 
government.  There  is  the  board  of  supervisors,  the  county  clerk, 
the  county  treasurer,  the  county  superintendent  of  the  poor,  the 
sheriff,  district  attorney  and  coroner  and  the  county  court.  Some- 
times there  is  a  surrogate  and  county  comptroller  in  addition. 
Seven  county  governments  or  more ;  for  the  coroner,  elected  by  the 
people,  is  a  separate  government  all  by  himself,  w^ith  no  one  who 


I]  PArERS  ox  Special  Topics  71 

can  give  him  orders,  no  one  who  can,  except  on  paper,  compel  him 
to  do  anything.  The  sheriff  is  another  little  county  government 
all  by  himself,  and  so  is  the  connty  clerk  and  all  the  rest.  iVll  these 
seven  governments  are,  to  be  sure,  loosely  connected  up  to  each 
other  by  the  moral  and  latent  power  of  certain  memoranda  called 
laws,  the  exact  nature  of  which  they  oftentimes  seem  to  know  little 
about,  the  real  bonding  force  of  the  county  being  often  tradition 
rather  than  law. 

Can  Those  Properly  Qualified  Officials  be  Chosen  by  Election? 

To  control  the  government  of  the  county  as  nov\'  organized  the 
people  must  select  competent  and  right  meaning  officials  for  all 
these  offices  on  election  day.  The  voter  in  his  polling  place  must 
run  his  pencil  down  the  list  of  candidates  for  each  of  the  seven  or 
nine  offices  and  pick  a  well  qualified  person.  This  means  that  he 
must  know  something  about  the  qualifications  required  for  each 
individual  office  and  the  qualifications  of  fourteen,  sixteen  or 
eighteen  candidates.  A  man  who  will  make  a  good  county  treas- 
urer might  be  a  very  bad  man  to  choose  for  coroner,  and  vice 
versa.  That  is  the  theory  of  the  voter's  part  in  county  govern- 
ment, but  that  is  not  all.  After  election  the  voter  is  supposed  to 
scrutinize  the  conduct  of  each  of  this  list  of  officials  and  see  if 
each  official  maintains  a  correct  technical  standard.  For  all  the 
offices  are  technical  offices,  wdth  the  exception  of  the  supervisors. 
To  be  a  competent  critic  of  the  technical  ability  of  seven,  eight  or 
nine  such  varied  officers  with  such  varied  functions  implies  an  un- 
believable amount  of  acquaintance  with  county  government  in  its 
detailed  management  on  the  part  of  the  voter. 

But  w^e  are  not  through  even  now  with  the  work  which  the 
county  plan  requires  of  the  voter.  ]^ot  only  must  the  voter  bring 
his  share  of  public  opinion  to  bear  upon  the  conduct  of  each  of 
these  seven,  eight  or  nine  little  county  governments,  but  if  one  of 
these  little  governments  quarrels  with  another  little  government 
the  voter  must  take  notice  of  the  fact  and  by  intelligent  public 
criticism  induce  the  little  government  which  is  in  the  wrong  to 
yield  to  the  little  government  which  has  the  right  side  of  the  dis- 
pute. In  other  words,  the  voters  of  the  county  must  not  only 
stand  over  each  of  these  seven  little  governments  and  make  them 
obey,  but  must  make  them  agree  in  their  obedience  and  work  har- 
moniously for  the  common  good.  The  people  of  the  county  con- 
stitute the  one  place  where  the  big  lines  of  direct  control  are 
focused.     They  are  in  theory  the  unifying  force  and  the  only  one. 


72  CouT^TY  Government  [Part 

The  Need  for  a  Strong  Executive 

Xow,  to  make  these  seven  governments  work  in  unison  is  a  task 
which  wonld  keep  a  strong  chief  executive  pretty  busy  sometimes. 
A  committee  or  board  with  complete  power  over  these  seven  little 
governments  would  probably  not  be  nimble  enough  for  the  task 
and  would  end  by  leaving  most  of  the  details  to  some  one  person 
selected  by  them  to  give  all  his  time  to  the  task.  A  group,  let  us 
say,  of  100  persons  meeting  under  the  forms  of  parliamentary  law, 
would  be  baffled  even  more  than  a  small  committee,  and,  in  fact, 
would  be  compelled  to  do  the  work  through  committees  in  order 
to  get  it  done  at  all.  A  great  mass  meeting  of  5,000  voters  would 
experience  still  greater  difficulties  in  trying  to  handle  details.  In 
fact,  it  could  do  hardly  anything  except  to  create  a  committee  and 
go  home.  The  people  of  the  county,  too  numerous  to  meet  in  a 
single  hall,  scattered,  moreover,  throughout  the  county  over  a  con- 
siderable distance,  having  no  single  common  medium  of  communi- 
cation, being  not  even  subscribers  to  the  same  newspapers,  are 
many  times  clumsier  than  the  mass  meeting.  Yet  to  the  most 
clumsy  of  all  organisms,  the  electorate,  you  give  the  task  of  unifi- 
cation and  harmonizing,  which  is  too  much  for  even  a  small  com- 
mittee to  accomplish  except  with  a  suitable  instrument  in  the 
shape  of  a  single  executive. 

This  thing  is  ridiculous.  The  people  simply  can't  do  it.  Our 
people  are  as  intelligent  as  any  other,  but  no  people  on  the  face 
of  the  earth  can  do  it.  We  have  given  the  people  an  unworkable 
instrument,  and  it  is  no  reflection  on  the  people  to  say  that  they 
don't  rule  and  cannot  rule  under  such  circumstances.  The  practi- 
cal result  of  the  situation  is  that  ninety-nine  per  cent,  of  the  peo- 
ple give  only  an  offhand  intermittent  attention  to  county  govern- 
ment, and  the  remaining  one  per  cent.,  who  get  into  the  heart  of 
the  matter,  become  the  real  governing  force  of  the  count}^  and  are 
given  the  name  of  politicians.  A  politician  is  simply  an  expert 
in  citizenship.  To  make  the  politicians  give  way  to  the  people 
at  large  the  game  of  politics  must  be  simplified.  Politics  is  the 
proper  business  of  every  citizen.  It  should  not  be  one  of  the 
learned  professions.  It  should  not  be  so  complex  as  to  be  a  pro- 
fession at  all.  It  is  not  true  that  every  citizen  ought  to  know  what 
he  is  doing  on  election  day;  it  is  only  true  that  politics  should  be 
so  simple  that  every  citizen  ivould  know  what  he  is  doing  on  elec- 
tion day.  We  can't  make  the  citizen  take  more  interest  in  a  com- 
plicated and  uninteresting  thing  like  county  government,  but  we 


I]  Papers  on  Special  Topics  73 

can  make  county  governments  so  simple  that  the  motive  power  of 
popular  interest  will  be  sufficient  to  operate  it. 

Politics  Should  be  Made  Simple 

So,  to  make  a  long  story  short,  the  modern  political  scientist 
demands  that  politics  shall  be  made  primitively  simple.  It  is 
easier  for  the  people  to  control  one  government  than  nine  govern- 
ments. That  is  the  theory  of  the  "  unification  of  powers."  It  is 
easier  for  the  people  to  control  three  or  four  big  elective  offices 
than  eiglit  or  nine  little  ones.  That  is  the  theory  of  the  short 
ballot.  The  way  to  keep  unfit  men  out  of  public  office  is  to  re- 
frain from  electing  them.  The  way  to  refrain  from  electing  them 
is  to  elect  no  more  officials  at  one  time  than  the  citizens  can  get 
a  good  look  at.  In  a  small,  rural  county  where  everybody  knows 
every  one  else,  the  short  ballot  is  not  quite  as  important  as  in 
large  cities  and  States,  but  the  unification  of  powers  is  important 
everywhere.  A  government  in  which  all  parts  are  properly  co- 
ordinated under  the  direction  of  a  single  controlling  brain  will 
be  an  easier  goverimient  for  the  people  to  control  than  the  loose- 
jointed,  ramshackle  of  mutually  independent  powers  which  we 
now  call  county  government.  Only  by  uniting  and  consolidating 
the  powers  of  the  county  can  we  get  away  from  supine,  jellyfish 
disobedience.  Present  county  governments  are  something  like 
an  automobile  with  a  separate  motor  at  every  wheel,  each  going 
its  own  gait,  pell-mell  down  the  road,  with  Mr.  Voter  in  the 
driver's  seat  hanging  on  with  a  sickly  smile  while  he  tries  to  con- 
trol a  dozen  levers  with  only  two  hands  and  feet. 

County  Needs  a  Head 

Xow,  if  we  can  keep  away  from  the  old-fashioned  doctrinaire 
theories  which  have  made  so  much  trouble  for  this  nation  in  the 
last  hundred  years,  we  should  be  able  to  agree  that  the  county, 
like  any  other  organization,  private  or  public,  needs  a  chief 
executive  with  appointive  power  over  all  other  administrative 
officials.  !Not  until  all  the  officials  have  a  single  common  superior 
on  the  job  all  the  time,  with  plenty  of  authority  over  them,  can 
they  be  compelled  to  work  in  mutual  harmony.  Any  notion  that 
the  arms  and  legs  of  the  county  can  make  each  other  work  har- 
moniously by  the  threat  of  mandamus  proceedings  and  similar 
legal  resorts  to  those  printed  memoranda  called  laws,  is  thus  dis- 
carded.    But,  of  course,  we  are  not  going  to  vest  the  government 


74  County  Government  [Part 

of  the  county  in  a  single  despot  elected  by  the  people  for  a  fixed 
term,  for  that  system  would  have  obvious  faults  of  its  own,  inas- 
much as  the  despot  would  have  personal  faults  and  failings. 
Neither  are  we  to  consider  an  elective  executive  hold  in  more  or 
less  restraint  through  the  necessity  of  obtaining  the  co-operation 
of  a  board  of  supei-visors  corresponding  to  the  mayor  and  council 
of  old  style  city  governments.  There  has  been  ample  experience 
to  show  that  the  attempt  to  secure  a  good  chief  executive  by  popu- 
lar election  is  a  failure.  It  always  gives  us  a  transient  amateur 
who  never  really  learns  his  job,  because  he  is  not  allowed  to  stay 
on  the  job  long  enough.  It  always  results  in  the  development, 
under  such  a  shifty  chief  executive,  of  a  "  System "  among  the 
permanent  subordinates,  a  '^  System  "  which  defies  the  control  of 
these  transient  executives  and  thus  defies  the  control  of  the  people 
who  elected  that  chief  executive. 

Example  Set  by  the  Short  Ballot  Cities 

The  cities  have  been  all  through  that  phase  and  are  abandon- 
ing the  elective  chief  executive,  or  mayor,  and  moving  onward 
to  the  type  of  government  in  which  the  chief  executive  is  ap- 
pointed and  held  subject  to  the  continuous  supervision  of  the 
joint  mind  of  a  board  or  commission.  Accordingly,  let  us  look 
forward  to  a  time  when  counties  will  be  governed  by  a  smaf] 
board  of  supeiwisors,  a  board  small  enough  so  that  each  member 
will  be  a  really  important  officer  with  power  enough  in  the  gov- 
ennnent  to  make  it  worth  while  for  the  people  to  scrutinize  the 
candidate  carefully  and  watch  him  after  election.  A  board  of 
three  or  five  or  seven  will  be  better  than  a  board  of  twenty  or 
twenty-five  or  thirty,  because  you  must  have  considerable  power 
attached  to  a  public  office  before  it  will  attract  candidates  of 
first-class  talent  and  before  it  will  be  conspicuous  enough  to  catch 
the  public  eye. 

Let  this  small  board  of  supervisors  possess  all  the  powers  now 
vested  in  all  officers  of  the  county,  except  the  county  judge.  Put 
upon  them  the  responsibility  for  all  of  the  work  of  the  county. 
Permit  them  to  hire  their  county  manager  from  anywhere  in  the 
United  States  and  to  pay  him  whatever  salary  they  believe  neces- 
sary in  order  to  secure  the  requisite  ability.  The  county  manager 
will  appoint,  in  turn,  and  control  all  other  county  officials  and 
employees,  subject  to  civil  service  regulations.  The  county 
manager  will  have  no  power  of  his  own,  no  independence  of  his 


I]  Papers  on  Special  Topics  Y5 

superior.  He  is  their  executive  agent.  If  the  new  board  of 
supervisors  tells  him  to  take  money  out  of  the  treasury  and  spend 
it  for  peanuts,  he  ,must  spend  it  for  peanuts  or  take  a  chance 
of  losii^  his  job.     The  supervisors  who  hire  him  can  also  fire  him. 

What  a  "  County  Manager  "  Would  Do 

The  county  manager,  naturally,  would  be  expected  to  relieve 
the  supervisors  of  all  detail,  and  if  they  found  him  trustworthy 
and  devoted  to  their  sei-vice  they  would  probably  leave  him  con- 
siderable discretion,  but  they  would  have  to  take  the  responsibility 
for  him  if  he  proved  to  be  foolish  or  weak  or  dishonest.  This 
new  board  of  supervisors  would  have  the  power  to  levy  taxes  and 
spend  them.  When  it  was  spending  money  it  would  have  to 
remember  that  it  must  raise  that  money  and  face  the  public 
resistance  to  taxes.  On  the  other  hand,  in  trying  to  keep  down 
taxes  it  would  have  to  remember  that  the  people  would  criticise 
it  if  it  went  too  far  and  starved  the  county  service.  It  would 
be  continually  between  tw^o  fires;  the  demand  for  good  service 
and  the  resistance  to  taxes.  'No  matter  what  goes  wrong  the 
supervisors,  under  this  scheme,  have  power  to  fix  it  and  can  fairly 
be  held  responsible  if  they  fail  to  have  it  fixed  after  it  has  been 
called  to  their  attention. 

Local  Nullification  of  State  Laws 

In  this  plan  of  government  one  fault  inherent  in  the  county 
would  still  remain.  The  supervisors  would  have  two  masters, 
i.  e.,  the  people  of  the, county  and  the  State  government,  which 
is  continually  making  laws  for  them  to  enforce.  The  work  of 
the  sheriff,  district  attorney  and  the  county  judge  is  really  not 
county  work  at  all,  except  geographically.  It  is  really  State 
work.  Although  elected  by  the  people  of  the  county  they  are 
working  for  the  people  of  the  State.  We  had  an  interesting 
instance  of  that  recently  w^hen  the  district  attorneys  of  all  the 
various  counties  in  ^ew  York  State  were  up  against  the  propo- 
sition of  prosecuting  the  alleged  frauds  on  the  State  highways, 
and  it  was  said  that  they  could  not  be  relied  on  to  handle  that 
work  because  of  the  expense.  There  was  a  case  where  some  of 
the  counties  flatly  declined  to  burden  themselves  with  their  respon- 
sibilities to  the  State  at  large,  and  there  was  no  effective  way  of 
making  the  counties  obey  those  printed  memoranda  called  laws, 
wdiich  I  have  previously  referred  to.      The  local  nullification  of 


76  CorxTY  GovEEXMEXT  [Part 

laws  tliroiigii  the  failure  or  hostility  of  the  counties  is  a  common 
phenomenon  in  America,  and  to  that  is  due  much  of  our  disre- 
spect for  the  written  law.  To  that  is  due  much  of  the  careless 
passing  of  unpopular  laws  at  Albany,  where  the  Assemblyman 
cheerfully  explains:  ''Well,  it  won't  be  enforced."  The  Gov- 
ernor by  his  approval  helps  to  make  the  law,  and  it  is  made  his 
duty  to  see  that  the  laws  are  enforced.  Yet  the  judges,  district 
attorneys  and  sheriffs,  who  are  nominally  his  agents,  are  put 
wdiere  they  can  laugh  at  him  and  the  Governor  is  helpless,  unless 
the  situation  gets  so  l)ad  that  he  feels  justified  in  utilizing  the 
rarely  used  whip  which  the  constitution  gives  him  in  the  power 
of  removal  of  such  officers.  In  actual  practice,  as  w^e  know,  the 
Governor  rarely  exercises  any  influence  on  these  nominal  agents 
of  his,  and  they  go  their  own  sweet  way. 

In  the  national  government  we  see  on  a  vastly  larger  scale  the 
correct  method  of  handling  these  functions.  The  President  ap- 
points the  judges  in  all  the  districts  and  he  appoints  the  Attorney- 
General,  under  whose  direction  are  all  the  district  attorneys  and 
all  the  Federal  marshals  and  Federal  prisons.  That  is  the 
obvious,  logical  plan.  Xew  Jersey  has  part  of  it  in  operation, 
inasmuch  as  the  Governor  appoints  the  judges  and  district  attor- 
neys, and  while  the  sheriffs  are  elective  the  Governor  has  an 
emergency  power  to  do  their  work  by  other  methods  if  he  cannot 
secure  co-operation  from  the  sheriff".  I  cheerfully  concede  that 
to  give  the  Governor  of  Xew  York  the  right  to  appoint  county 
judges  and  to  give  to  an  appointive  Attorney-General  the  control 
of  a  State-wide  department  of  justice  has  a  strange  and  novel 
sound,  and  the  people  of  this  State  v/ould  have  to  get  used  to  tlie 
sound  of  the  thing  before  we  could  hope  to  organize  on  these  lines. 
Until  that  time  comes  when  the  State  will  enforce  the  laws  it 
makes  and  pay  the  bills  we  must  be  content  with  a  county  com- 
mission or  board  of  supeiwisors  which  will  undertake  to  serve  the 
Itwo  masters  with  as  much  justice  as  it  can. 

One  County  Government;  Not  Several 

Give  to  the  people  a  single  county  government  instead  of  seven, 
with  a  short  ballot  instead  of  a  long  one,  with  a  few  conspicuous 
elective  officials  instead  of  a  lot  of  obscure  ones  —  a  government 
that  has  power-  to  get  results  and  can  thus  be  held  responsible  if 
it  fails  to  get  results  —  and  you  will  see  the  same  marvelous 
revival  of  public  attention  that  has  been  seen  in  every  citj  that 


I]  Papers  ox  Special  Tones  77 

has  adopted  commission  government.  Yon  will  see  the  citizens 
of  the  connty  really  knowing  something  abont  their  connty  govern- 
ment, and  you  will  see  them  discussing  their  public  servants  with 
intelligence.  Then  you  will  get  in  the  county  whatever  kind  of 
government  the  people  of  that  county  want.  T  don't  say  it  will 
be  good  government.  I  don't  say  that  it  will  be  better  than  the 
present  county  government,  but  I  think  it  will  be  a  great  deal 
better,  just  as  the  commission  governed  cities  have  almost  all 
shown  instant  and  marked  improvement.  Give  a  man  a  good 
automobile  and  you  cannot  guarantee  where  he  will  go  in  it. 
You  can  only  guarantee  that  a  good  automobile  will  take  him 
wherever  he  wants  to  go  more  surely  than  a  loose- jointed,  ram- 
shackle automobile  will. 

But  the  most  happy  result  to  be  obtained  by  the  county  man- 
ager plan  is  the  wiping  out  of  the  rank  injustice  inherent  in  the 
present  mechanism,  where  officials  are  damned  for  things  they 
did  not  do  and  praised  for  things  which  they  could  not  help; 
where  good  work  goes  unnoticed  and  bad  work,  too ;  where  officials 
are  blamed  for  things  they  could  not  help  because  the  vital  co- 
operation of  some  other  county  officer  was  lacking.  There  will 
be  no  more  sheriffs  wdio  deplore  the  condition  of  their  jails  and 
cannot  get  money  to  make  them  right,  and  no  more  boards  of 
supervisors  who  give  the  sheriif  money  enough,  but  can't  make 
him  spend  it  judiciously.  When  the  lines  of  responsibility  are 
clear  and  straight  and  simple,  we  Avill  find  our  county  govern- 
ments in  a  new  and  brighter  atmosphere,  lighted  up  by  the  healthy 
scrutiny  of  the  whole  people. 


THIRD  SESSION 
Saturday  Afternoon,  November  14,  1914 


ADDRESS:     "SCHENECTADY'S  CITY-COUNTY  PLAN" 

By  Benedict  Hatmakee,  Editor,  The  Schenectady  Union-Star 
Eighty-six   out   of   every    100    people   in    Schenectady   county 
reside  in  the  city. 

Ninety  out  of  every  100  reside  in  the  city  and  Scotia,  a  resi- 
dential village  across  the  river. 


78  County  Government  [Part 

On  the  borders  of  city  and  village  reside  npwards  of  4,000 
more  people,  so  that  within  a  radius  of  three  miles  from  our 
city  hall  reside  94  out  of  every  100. 

There  are  five  townships  in  the  county.  Three  of  them  border 
the  city,  and  the  interests  in  these  residents  are  closely  allied  with 
the  city.  Many  of  these  are  city  people  who  prefer  country 
homes.  Others  are  workmen  who  appreciate  the  advantages  of 
rural  life.  Others  are  fanners  who  sell  most  of  their  product 
at  our  market  place.  They  grow  their  produce  for  us.  They 
get  electric  light  and  power  from  the  city  and  their  names  are 
in  the  local  telephone  directory. 

Therefore,  practically  these  three  border  towns  —  I^iskayuna, 
Kotterdam  and  Glenville  —  belong  to  the  city,  and  with  the  popu- 
lation already  named  make  more  than  97  out  of  each  100  people 
in  the  whole  county. 

If  the  city  should  annex  these  three  towns  it  would  still  be  as 
densely  populated  as  Duluth  and  have  approximately  as  many 
people  to  each  acre  as  Des  Moines,  Springfield,  Tacoma  and  Salt 
Lake  City. 

Of  the  two  towns  outside,  Duanesburg  and  Princetown,  the 
former  has  a  population  of  2,211  and  the  latter  684.  Each  tovm 
had  less  in  1910  than  in  1900,  and  each  had  less  in  1900  than  in 
1890.  One  of  our  city  wards,  Mont  Pleasant,  has  twenty-five 
times  the  population  of  Princetown,  and  no  more  voice  in  the 
government  of  the  countj^  than  that  town.  This  is  not  an  inten- 
tional fault.      It  is  just  a  development. 

The  fact  that  we  maintain  a  county  government  for  the  benefit 
of  about  3  per  cent,  of  our  county  population  costs  us  fully 
$30,000  in  salaries  to  county  ofiicials  and  probably  as  much  more 
in  duplications  of  expenses.  AYe  are  handing  county  ofiicials  at 
least  $10  for  each  resident  of  these  two  rural  towns,  which  is 
required  by  law  under  the  present  system,  but  quite  needless. 

Our  board  of  supervisors  has  recognized  this  waste,  and  some 
time  ago  appointed  a  committee  to  look  into  the  advisability  of 
governing  the  county  by  a  commission. 

They  had  not  proceeded  far  when  they  discovered  that  para- 
graph 26  of  article  3  of  the  Constitution  of  the  State  of  I^ew 
York  made  a  board  of  supervisors  in  the  present  form  a  legal 
necessity. 

The  same  paragraph,  however,  has  in  it  these  words :  "  Except 
in  a  county  Avholly  included  in  the  city." 


I]  Papers  on  Special  Topics  79 

The  whole  paragraph  reads  as  follows: 

"  Boards  of  supervisors. —  26.  There  shall  be  in  each  county,  except  in  a 
county  wholly  included  in  a  city,  a  board  of  supervisors,  to  be  composed  of 
such  members  and  elected  in  such  manner  and  for  such  periods  as  is  or  may 
be  provided  by  law.  In  a  city  which  includes  an  entire  county,  or  two  or 
more  entire  counties  the  powers  and  duties  of  a  board  of  supervisors  may  be 
devolved  upon  the  municial  assembly,  common  council,  board  of  aldermen  or 
other  legislative  body  of  the  city." 

It  is  this  section  in  the  Constitntion  of  the  State  of  Kew  York 
that  has  started  the  discnssion  here  of  the  advisability  of  having 
the  entire  county  annexed  to  the  city  with,  of  course,  tax  zones, 
which  would  make  the  matter  of  taxation  wholly  equitable.  The 
tax  zones  would  probably  be  the  present  city  of  Schenectady,  with 
such  immediate  environment  as  should  be  included  therein,  as 
Zone  ^^A."  The  village  of  Scotia  wuth  such  environment  as 
should  be  included  therein,  as  Zone  ^'B,"  and  the  rest  of  the 
county  as  Zone  ^^  C."  The  taxes  in  these  zones  would  be  essen- 
tially the  same  as  they  are  now,  less  the  pro  rata  amount  which 
would  be  actually  saved  by  the  consolidation,  and  more  justly 
equalized  than  now. 

There  is  a  well-directed  sentiment  here  for  a  commission  form 
of  government  to  supersede  the  present  dual  system  and  a  com- 
mittee is  now  working  on  a  proposed  charter  having  this  as  its 
objective. 

Schenectady  is  the  smallest  county,  geographically,  this  side 
of  Kockland,  and  the  percentage  of  urban  population  is  larger 
than  in  any  other  '^  up-state  "  city.  A  few  other  counties  have 
about  three-fourths  of  their  population  residing  in  a  central  city, 
namely:  Erie,  Ifonroe,  Onondaga  and  Chemung.  But  none  of 
these  are  so  clearly  in  need  of  consolidation.  We,  therefore, 
feel  especial  gratification  that  this  conference  has  come  here  for 
its  initial  meeting.  We  shall  derive  great  profit  from  its  deliber- 
ations and  from  the  plans  to  be  set  in  motion  for  relief  from  the 
present  constitutional  requirements. 


COUNTY  GOVERNMENT 


PART   II 
ORGANIZATION  OF  WESTCHESTER  COUNTY 


[81] 


CONTENTS  OF  PART  II 


PAGE 

Statutory  Fields  of  Governmental  Control  in  Counties  Generally 85 

I.  General  Administration    86 

II.  Public   Works    88 

III.  Public   Education    88 

IV.  County    Finances    89 

V.  The  Judiciary  and  the  Courts 89 

VI.  Detection  and  Prosecution  of   Criminals 91 

VII.  The  Punishment  of  Convicted  Criminals 91 

VIII.  Maintenance  of  Public  Peace 92 

IX.  Public  Charities   and  Poor  Relief 92 

X.  Interpretation  of  the  Law  and  Counsel  to  Public  Officials 93 

XI.  Official  Inspection  and  Investigation  of  the  Administration  of  Gov- 
ernment,  and  of  Public  Affairs   Generally 94 

XII.  The  Custody  and  Preservation  of  Public  Records  Always  Open  and 

Accessible  to  All  Persons 94 

Westchester   County:     Organization   and   Functions  of   Departments   and 

Bureaus;  Cost  of  Personal  Services 96 

Board  of  Supervisors 97 

Superintendent  of  Buildings 98 

County  Sealer   99 

Board   of   Elections 100 

Superintendent  of  Highways 100 

District  Superintendent  of  Schools 101 

County  Comptroller  , 102 

County  Treasurer  103 

Special  Deputy  Excise  Commissioner 105 

County  Judge    105 

Surrogate 106 

Supreme  Court   108 

Commissioner  of  Jurors 110 

District  Attorney  HI 

Coroners 112 

Sheriff 113 

Superintendent  of  Poor 115 

County  Attorney    117 

County  Clerk  .  .^ 117 

Register 119 

[82] 


ORGANIZATION  OF  WESTCHESTER  COUNTY 

The  New  York  State  Constitutional  Convention  Commission, 
Alhany,  N.  Y.: 

Dear  Sies. —  The  following  pages  have  been  prepared  by  the 
Westchester  County  Research  Bureau  with  the  purpose  of  show- 
ing merely  the  lines  of  service  which  seem  to  be  recognized  in  the 
laws  of  Xew  York  State,  as  within  the  field  of  the  governmental 
functions  exercised  within  counties  by  county  officers,  county 
departments  or  county  councils,  and  included  under  the  general 
term  "  county  government." 

Following  the  demarkation  of  such  fields  or  lines  of  public 
service  is  a  condensed  description  of  the  governmental  organiza- 
tion of  the  populous,  wealthy,  and  highly  developed  county  of 
Westchester. 

Only  the  briefest  possible  outline  of  the  functions  of  each  de- 
partment and  of  its  organization,  is  given.  The  original  plan 
contemplated  l)y  the  Bureau  included  an  analytical  digest  of  all 
laws,  both  special  and  general,  controlling  in  any  way  either 
county  government  in  general,  or  Westchester  county,  or  any 
department  or  function  of  it  in  particular.  However,  such  a 
digest  proved  voluminous  and  seemed  unnecessary,  inasmuch  as 
other  literature  prepared  for  the  use  of  the  Convention  contains 
classified  and  tabulated  lists  of  all  such  legislative  material. 

Respectfully  submitted, 
WESTCHESTER  COLWTY  RESEARCH  BUREAU, 
Per  Otho  G.   Cartwright, 

Director. 
[83] 


COUNTY  GOVERNMENT 


PART  II 
ORGANIZATION  OF  WESTCHESTER  COUNTY 

The  term  '"  county  government/'  as  applied  in  the  commonly 
accepted  sense  of  a  single  governing  body  for  county  affairs,  is 
misleading.  There  is  no  such  thing  in  Xew  York  State  as  a 
single,  or  a  unified,  government  for  an  entire  county.  Instead, 
there  are  for  each  county  several  independent  governing  depart- 
ments and  officials,  the  fimctions  of  each  being  territorially 
coextensive  with  the  county  boundaries  in  general. 

These  various  governing  elements  have  not  a  great  deal  to  do 
with  one  another.  In  administrative  management  they  are  not 
responsible  to  any  central  head,  but  each  exercises  its  own  dis- 
cretion as  to  initiative,  operation  and  conclusion  of  public  matters 
within  its  jurisdiction.  Most  of  them  look  to  the  county  board  of 
supervisors  for  financial  support;  some  of  them  receive  their 
appointments  from  that  body,  and  some  of  them  are  subject  to  the 
regulations  of  that  body,  as  to  the  nature  and  extent  of  many  of 
their  functions  and  duties.  These  various  bodies,  departments 
and  officials  are  the  result  of  gradual  growth  in  the  needs  for 
public  service  and  the  realization  of  those  needs  on  the  part  of  the 
public.  First  one  function,  or  department,  and  then  another  has 
been  created  independently  by  statute,  in  response  to  such  gi*owth 
and  realization,  and  there  has  never  been  any  serious  attempt  to 
bind  these  scattered  elements,  as  we  have  done  for  cities. 

STATUTORY  FIELDS  OF  GOVERNMENTAL  CONTROL 

The  law  appears  to  recognize  in  general  the  following  fields  of 
regulation  and  control  by  public  authority: 
I.   General  administrative  functions. 

a.  Quasi-legislative   functions ;    making   up    of   county 

budget,  ways  and  means,  finance. 

b.  Appointment  of  subordinate  officials,  regulation  of 

their  work  and  compensation. 
[85] 


County  Government  [Part 


c.  Conduct  of  public  elections. 

d.  Control  of  weights  and  measures. 

e.  Miscellaneous  services,  such  as  public  printing  and 

advertising,  etc. 
II.   Construction,  maintenance,  and  operation  of  public  works, 
including  highways. 

III.  Public  education. 

IV.  Collection,     conservation,     and    disbursement    of    county 

moneys. 
V.  Judicial  functions,  carried  on  partly  by  State  officers  (jus- 
tices  of   Supreme  Court),    partly   by   county   or   local 
officials     (county    judges,    surrogates,    coroners,    etc.). 
Within  this  field  also  lies  the  control  of  enforcement  of 
judicial  decrees  by  ministerial  court  officers. 
YI.   The  detection  and  prosecution  of  crime. 
VII.   The  punishment   of   convicted   malefactors.      (Correction 
and  rehabilitation  do  not  seem  to  have  place  in  county 
government. ) 
VIII.  Maintenance  of  public  peace. 
IX.  Public  charities  and  poor  relief. 
X.  Legal  advice  to  county  governing  bodies,  departments  and 
officials. 
XL   Official  inspection  and  investigation  of  the  administration 
of  government  and  of  public  aifairs  generally. 
XII.   The  custody  and  preservation  of  public  records  and  the 
duty  of  keeping  them  open  and   accessible  to  seekers 
after  information  concerning  public  business. 

A  well  organized  government  would  bring  most  of  these  func- 
tions, other  than  the  judicial  branch,  under  the  power  of  a  central 
body,  which  power  would  be  the  one  immediate  agent  of  the  State 
in  the  county. 

Each  of  the  foregoing  fields  is  discussed  in  the  following  pages, 
showing  the  sundry  departments  and  officials  that  serve  its  needs. 
Following  such  discussion,  the  organization  and  service  of  each 
department  or  bureau  is  shown  by  itself,  with  illustrative  charts. 
In  each  instance  the  total  cost  of  personal  service  and  the  numl)cr 
of  public  employees  is  stated  separately. 

I.  GENERAL  ADMINISTRATION 

Under  this  title  it  is  intended  to  include  all  those  functions 
which,  so  far  as  authority  within  the  county  is  concerned,  have 


II]  Organization  of  Westchester  County  87 

to  do  with  the  establishment,  regulation  and  control  of  county 
offices  or  official  functions,  the  choice  of  public  officers  and  the 
appointment  of  subordinates,  and  the  provision  of  financial  support 
for  maintenance  and  operation  of  the  various  offices,  departments, 
bureaus  and  functions  which  are  elements  of  county  government. 
Most  of  such  duties  are  performed  by  the  board  of  supervisors, 
whose  membership  consists  of  one  supervisor  from  each  town  and 
one  from  each  city  ward.  Thus,  in  Westchester  county,  such 
board  has  nineteen  township  members  and  nineteen  city  members ; 
total,  thirty-eight.  AYhite  Plains  has  changed  from  a  town  to  a 
city  while  this  book  was  being  written,  which  will  increase  the 
membership  in  the  board  of  supeiTisors  to  forty. 

All  the  functions  scheduled  in  the  preceding  outline,  under  the 
head  of  ''  General  Administration,"  are  performed  by  the  board 
of  supervisors  or  its  appointees,  with  the  exception  of  the  conduct 
of  public  elections.  The  board  of  supervisors  approaches  most 
nearly  to  the  realization  of  a  central  governing  body  for  a  county, 
but  as  will  be  seen,  the  board  of  supervisors  exercises  no  control 
whatever  over  the  management  of  the  greater  part  of  the  business 
of  the  county.  Even  in  levying  the  county  budget,  it  has  no 
discretion  whatever  as  to  certain  portions  of  it.  It  must  provide 
the  sums  levied  by  the  State  upon  the  county;  it  must  provide 
the  salaries  fixed  by  statute;  it  must  levy  sufficient  amount  for 
debt  service,  and  as  the  functions  and  duties  of  most  of  the  county 
officers  are  prescribed  by  legislative  enactment,  the  control  exer- 
cised in  this  direction  by  the  supervisors  is  very  limited. 

The  conduct  of  elections  is  under  the  management  of  the  board 
of  elections.  This  board  is  endowed  with  the  functions  of  general 
management  of  election  properties.  It  has  the  duty  of  providing 
ballots,  poll  books,  registry  books,  election  stationery,  and  supplies 
for  all  the  election  districts  in  the  county  at  any  general  election. 
It  also  has  the  duty  of  publishing  election  notices,  lists  of  candi- 
dates nominated  for  public  office,  and  of  making  and  publishing 
an  official  canvass  of  the  vote  cast  at  each  election.  It  notifies  can- 
didates of  their  election  and  makes  official  reports  regarding 
elections,  vacancies,  qualification  of  elected  officials  or.  their  fail- 
ure to  qualify,  and  has  the  custody  of  election  records.  The  duties 
and  powers  of  this  board  are  prescribed  separately  by  statute. 
It  is  an  entirely  independent  body,  acting  on  its  own  initiative 
and  its  own  responsibility.  It  is  not  correlated  in  any  way  in 
these  respects  w^ith  any  other  county  department. 


88  County  Government  [Part 

II.  PUBLIC  V/ORKS 

So  many  different  elements  enter  into  the  constiTiction  of  public 
works  and  their  maintenance  and  operation  that  it  is  fallacious 
to  call  it  a  department  or  to  attempt  to  show  any  general  recogni- 
tion of  a  department  of  public  works  as  such,  so  far  as  counties 
are  concerned.  It  is  made  up  of  the  separate  or  loosely  corre- 
lated activities  of  the  county  superintendent  of  highways,  of 
various  committees  of  the  board  of  supervisors,  of  the  town  super- 
intendents of  different  towns,  of  the  acts  of  the  citizen  body  of 
the  towns  in  their  town  meetings,  and  of  the  various  village  and 
the  various  city  officials  and  departments.  To  prevent  waste  and 
reduplication,  all  such  work  might  well  be  brought  under  the 
supervision  of  a  central  department,  whose  activities  should  be 
directed  according  to  a  well-considered  plan,  taking  cognizance, 
as  far  as  possible,  of  the  needs  of  the  future  development  of  the 
county. 

III.  PUBLIC  EDUCATION 

Public  education  is  under  divided  management.  It  is  more 
strongly  centralized  under  State  control  than  any  other  depart- 
ment of  public  administration.  It  is  not  recognized  universally 
in  the  State  as  a  county  function.  Westchester  county,  for 
example,  is  divided  into  four  superintendency  districts.  The 
superintendents  presiding  over  these  districts  are  purely  adminis- 
trative officers.  Each  one  is  elected  by  a  board  of  school  directors, 
whose  members  themselves  are  elected  two  from  each  township 
within  the  superintendency  district.  These  district  superinten- 
dents have  no  responsibility  to  any  county  authorities  or  to  the 
county  electorate.  They  are  paid  partly  by  the  State  and  partly 
by  appropriations  made  by  the  board  of  supervisors,  at  the  request 
of  the  supeiwisors  within  the  superintendency  district.  Many 
villages  have  their  own  superintendents  of  schools,  who  are  inde- 
pendent of  this  officer.  All  of  the  cities  organize  and  conduct 
their  departments  of  education.  Such  educational  administrative 
officers  make  reports  to  the  State  Department  of  Education,  and 
are  responsible  thereto  for  the  fulfillment  of  their  duties.  They 
have  to  execute  the  orders  of  the  State  Department  of  Education 
as  to  the  duties  of  their  offices.  Otherwise,  they  act  on  their  own 
responsibility  and  are  not  in  any  way  correlated  with  other  county 
departments. 


II]  Organization  of  Westchester  County  89 


IV.  COUNTY  FINANCES 

The  collection  and  cnatody  of  the  finances  of  a  New  York  State 
county  is  an  entirely  independent  field,  and  is  usually  adminis- 
tered with  inexcusable  laxity.  Collections  of  taxes  are  made  by 
independent  officers  of  local  districts,  in  connection  with  local 
taxes,  such  officers  acting  under  the  authority  of  warrants  issued 
to  them  from  a  board  ot  council.  Payments  of  such  collections  of 
State  and  county  taxes  are  made  irregularly  to  the  county  treas- 
urer. The  treasurer's  sources  of  revenue  include  funds  from 
state  departments,  municipal  earnings,  fines  and  penalties  im- 
posed by  courts,  trust  funds,  loans  negotiated  on  the  issuance  of 
the  county's  obligations,  etc.  The  treasurer  chooses  his  own  banks 
of  deposit,  subject  only  to  certain  statutory  prescriptions  regard- 
ing a  bank's  sureties  and  its  capitalization. 

The  county  treasurer  pays  out  the  county  funds  on  (a)  the 
orders  of  a  court  of  competent  jurisdiction,  (b)  the  drafts  of  the 
board  of  supervisors,  (c)  the  drafts  of  the  county  superintendent 
of  the  poor,  and  (d)  for  salaries  voted  by  the  board  of  supervisors. 
The  latter  are  paid  without  audit  or  draft  of  the  board.  In  most 
counties  all  county  bills  have  to  be  audited  by  the  board  of  super- 
visors, a  service  usually  performed  through  committees  of  the 
board.  In  practice  this  method  is  apt  to  be  very  inefficient.  In 
counties  that  have  an  auditor,  the  board  of  supervisors  is  relieved 
of  its  auditing  duty,  and  the  treasurer  pays  claims  against  the 
county  on  the  orders  of  the  county  auditor.  In  counties  that  have 
a  comptroller,  all  disl)ursements,  except  court  orders  and  drafts  of 
the  superintendent  of  the  poor,  are  audited  by  the  board  of  super- 
visors on  the  approval  of  the  comptroller,  whose  duty  it  is  to  exam- 
ine and  pass  upon  such  claims.  Westchester  county  has  a  special 
act  empowering  the  board  of  supervisors  to  make  the  comptroller 
also  the  auditor,  which  will  relieve  the  board  of  its  auditing  func- 
tions. Erie  county  has  a  similar  act.  Erie  county's  auditor  re- 
ceives $4,000  a  year.  It  is  larger,  more  populous  and  more  wealthy, 
and  levies  a  larger  budget  than  Westchester  county.  Westchester 
county  pays  its  comptroller  $6,000  a  year  and  its  treasurer 
$10,000,  although  the  treasurer  is  the  inferior  officer. 

V.  THE  JITDIOIAHY  AND  THE  COURTS 

The  judicial  system  consists  of  courts  of  several  grades,  which 
are  supposedly  constituted  to  deal  with  offences  and  disputes 
according  to  their  nature  and  importance. 


90  County  Government  [Part 

The  lowest  of  these  is  the  local  township  court,  presided  over 
by  the  justices  of  the  peace.  Frequently  such  officials,  having  no 
regular  court  room,  hold  court  in  their  private  offices,  or  at  their 
homes,  or  wherever  it  is  most  convenient.  Their  jurisdiction 
covers  petty  local  misdemeanors  and  civil  disputes  involving 
values  of  $200  or  less. 

Of  somewhat  similar  grade  are  the  local  magistrate's  courts  of 
the  villages  and  of  the  cities. 

The  court  of  the  next  higher  grade  is  the  county  court;  whose 
jurisdiction  comprises  major  crimes  and  civil  suits  involving 
values  of  $2,000  or  less.  The  county  judge,  presiding  over  this 
court,  is  elected  by  the  county  at  large.  The  county  clerk  is 
ex  officio  clerk  of  the  county  court,  and  keeps  its  records. 

This  court  also,  in  some  of  the  smaller  counties,  handles  pro- 
bate functions,  settlement  of  estates,  etc.,  and  the  judge  is  called 
''  county  judge  and  surrogate  ''  in  such  counties.  In  the  larger 
counties,  such  as  AVestchester,  there  is  a  separate  surrogate's  court 
for  the  settlement  of  estates ;  and  the  surrogate  is  elected  by  the 
county  at  large  to  preside  over  such  matters.  He  has  his  own 
court,  his  own  court  clerk,  who  keeps  the  records  of  that  court, 
and  other  subordinates. 

The  court  of  general  original  jurisdiction  at  law  and  in  equity 
is  the  Supreme  Court  of  the  State.  The  State  is  divided  into  nine 
judicial  districts.  Each  district  comprises  several  counties.  All 
the  electors  of  each  district  elect  the  number  of  judges  assigned 
to  that  district  by  the  Legislature.  This  court  is  not  a  county 
court,  but  a  State  court,  which  is  held  separately  in  and  for  the  sev- 
eral counties.  AVestchester  is  in  the  ninth  judicial  district,  which 
has  five  judges  of  the  Supreme  Court. 

It  is  unnecessary  to  refer  to  the  appellate  courts,  which  have  no 
distinctly  county  functions. 

The  judicial  officers  of  Westchester  county  (aside  from  the  five 
Supreme  Court  justices  of  the  ninth  district)  are  one  county 
judge,  one  surrogate,  seventy-six  justices  of  the  peace,  twenty- 
three  village  magistrates,  and  the  five  or  more  city  magistrates. 
We  may  note  in  passing  the  quasi-judicial  functions  residing  in 
the  four  coroners  for  inquests  into  the  causes  of  sudden  death. 

For  the  enforcement  of  judicial  decrees  and  execution  of  court 
mandates,  the  sherifi^  and  his  subordinates  are  court  officers  of  the 
Supreme  Court  and  the  county  court.  The  local  courts  have  the 
services  of  local  officers,  or  may  call  on  the  sheriff  for  assistance, 
under  certain  conditions. 


II]  Organization  of  Westchester  County  91 


VI.  DETECTION  AND  PROSECUTION  OF  CRIMINALS 

The  detection  and  prosecution  of  criminals  is  conducted  under 
the  direction  of  the  district  attorney.  For  the  purposes  of  proof 
of  crime  he  has  power  to  employ  such  detectives  from  outside  agen- 
cies as  are  necessary,  and  to  call  upon  the  sheriff  and  the  forces  at 
his  command  for  assistance  in  pursuit  and  arrest  of  criminals. 
The  district  attorney  is  an  independent  officer,  and  acts  on  his  own 
initiative  entirely.  He  decides  for  himself  what  cases  he  shall 
handle  promptly,  v/hat  ones  he  shall  push  with  vigor  and  enter- 
prise, and  what  ones  he  shall  allow  to  take  their  own  coursie.  The 
matter  of  indictment,  hoAvever,  rests  with  the  grand  jury,  which 
is  referred  to  undec  section  XI  hereinafter. 

The  chief  functions  of  the  coroners  also  belong  in  this  field,  as 
they  are  required  first  to  investigate  the  causes  of  sudden  or  vio- 
lent death,  to  determine  whether  there  are  evidences  of  criminal 
causes  of  such  deaths,  and  to  order  the  arrest  and  detention  of  any 
persons  pointed  to  by  their  investigations  as  guilty  of  such  crime. 

VII.  THE  PUNISHMENT  OF  CONVICTED  CRIMINALS 

The  punishment  of  criminals  involves  the  maintenance  and 
operation  of  public  penal  institutions.  Of  these,  Westchester 
county  can  boast  of  but  one,  the  county  jail.  Sing  Sing  Prison, 
at  Ossining,  is  a  State  institution  for  felons  under  sentence  of 
more  than  one  year.  The  county  has  no  penitentiary,  although  it 
has  now  planned  to  build,  operate  and  maintain  one.  Within  the 
county's  boundaries  are  several  reformatories,  including  institu- 
tions for  both  juvenile  and  mature  delinquents,  and  for  both  sexes, 
but  such  are  either  State  institutions  or  are  privately  maintained. 
For  use  by  the  county,  their  privileges  have  to  be  rented  at  county 
expense.  Many  of  the  county's  criminals  are  sentenced  to  institu- 
tions outside  the  county's  boundaries,  for  the  use  of  which  also  the 
county  pays  a  substantial  rent.  Parallel  conditions  exist  in  other 
counties  of  the  State. 

For  the  conduct  of  such  activities  as  the  counties  have  developed 
in  this  field,  the  law  provides  the  sheriff  and  his  subordinates, 
including  the  jail  warden  and  his  deputies  and  assistants;  the 
towns  provide  their  local  peace  officers  and  lock-ups ;  and  the  vil- 
lages and  cities  their- police  and  local  jails.  Tn  this  service  the 
sheriff  is  directly  under  the  orders  of  the  court  in  the  execution  of 
its  sentences.  It  will  be  seen  that  the  recognition  of  correction  as 
a  function  of  government  of  counties  is  very  scant,  and  that  the 


92  County  Goveenment  [Part 

recognition   of   rehabilitation   of  malefactors   under   sentence   of 
punishment  is  entirely  lacking. 

VIII.  MAINTENANCE  OF  PUBLIC  PEACE 

Allied  to  the  three  foregoing  fields  of  activity  is  the  mainte- 
nance of  public  peace,  the  suppression  of  riots,  the  preservation 
of  order,  and  the  protection  of  life,  liberty  and  property  of  every 
free  person  within  the  county.  This  function  is  administered  by 
the  sheriff  and  his  deputies,  under  statutory  provisions,  and  is 
conducted  entirely  upon  his  own  initiative.  In  this  field  he  is  not 
an  officer  of  the  court,  but  ,is  independent.  He  may  call  to  his 
assistance,  if  necessary,  the  peace  officers  of  the  local  municipali- 
ties, or  he  may  levy  posses  of  citizens  in  cases  of  emergency,  or 
summon  the  State  militia  to  help  in  the  establishment  of  the  peace. 

IX.  PUBLIC  CHARITIES  AND  POOR  RELIEF 

This  field  is  administered  in  county  government  by  two  systems 
of  power,  which,  while  intended  to  harmonize,  are  in  fact  seriously 
conflicting.  The  county  superintendent  is  theoretically  the  official 
in  charge  of  the  administration  of  public  charities.  His  inde- 
pendent administration,  however,  is  confined  to  the  control  of  the 
county  almshouse,  hospitals,  etc.,  and  of  indigent  poor  persons,  in- 
sane, imbeciles,  and  indigent  sick  regularly  committed  to  those  in- 
stitutions for  charitable  aid.  Each  township  has  one  or  more 
local  overseers  of  the  poor,  who  have  power  to  commit  to  the 
county  almshouse  such  persons  as  they  deem  proper  charges.  The 
local  justices  of  the  peace,  and  other  magistrates,  have  similar 
power.  The  commitments  are  not  always  wise,  as  the  superin- 
tendent learns  very  shortly,  after  he  receives  the  charges.  This 
power  over  such  commitments  is  limited  to  the  discharging  of  such 
persons  committed,  as  he  finds  not  proper  subjects  for  public  re- 
lief. He  is  obliged  to  provide  for  them  properly  while  they  are 
in  his  care,  in  the  same  manner  as  for  all  the  rest  of  his  charges. 
In  order  to  make  possible  such  provision  without  delay,  the  super- 
intendent of  the  poor  is  authorized  by  law  to  draw  upon  the  county 
treasurer  for  such  funds  as  may  be  needed  by  his  department 
within  the  appropriations  of  the  county  budget.  His  bills  do  not 
have  to  be  audited  by  any  other  county  official  or  department.  He 
has  to  render  an  annual  report  of  the  financial  accounts  of  his 
office  to  the  board  of  supervisors,  and  another  to  the  county  treas- 
urer. He  has  also  to  report  to  the  State  board  of  charities  such 
information  and  on  such  forms  as  that  board  prescribes. 


II]  Oeganizatiox  of  Westchester  County  93 

Westchester  county  maintains  an  almshouse  for  indigent  poor, 
a  general  hospital  for  indigent  sick  persons,  a  tuberculosis  hospital 
ward,  and  a  farm  for  the  raising  of  as  much  produce  as  possible 
for  the  food  supply  of  the  almshouse,  and  particularly  milk  and 
egg  supplies  for  the  hospital. 

Except  for  town  commitments,  the  superintendent  of  the  poor  is 
even  more  independent  as  to  initiative  and  as  to  the  conduct  of 
his  office  within  its  statutory  regulations  than  most  of  the  other 
county  officers,  because  he  has  power  to  draw  independently  upon 
county  funds  for  the  maintenance  and  operation  of  his  department. 

X.  INTERPRETATION  OF  THE  LAW  AND  COUNSEL  TO 
PUBLIC  OFFICIALS 

Boards  of  supervisors  have  the  power  to  appoint  a  county  attor- 
ney, whose  duty  it  is  to  serve  as  adviser  to  that  board  as  to  the 
legality  of  its  proceedings;  to  represent  the  board  of  supervisors 
or  the  county  in  the  defense  of  actions  brought  against  the  county, 
or  in  the  institution  of  actions  on  the  part  of  the  county ;  to  draft 
bills  designed  by  the  board  of  supervisors  for  the  improvement  of 
county  matters,  and  present  them  to  the  Legislature,  or  to  put  in 
legal  form  resolutions  of  the  board  of  supervisors  for  local  govern- 
ment; to  give  counsel  to  such  other  county  or  town  officials  re- 
garding the  function  of  their  office  as  the  board  of  supervisors  may 
prescribe. 

Such  an  officer,  if  well  chosen,  a  capable,  experienced  attorney, 
versed  in  municipal  laws,  should  conduct  a  department  of  incalcul- 
able service.  The  work  of  the  county  counsel,  however,  frequently 
consists  merely  of  perfunctory  service  rendered  to  the  board  of 
supervisors.  Westchester  county  employs  special  counsel  (other 
than  the  county  attorney)  for  its  more  important  executive  officers, 
as  well  as  for  the  conduct  of  condemnation  proceedings  to  acquire 
the  title  of  lands  for  highways  and  public  works  and  legal  services 
pertaining  thereto.  For  this  extra  service  the  county  pays  an  addi- 
tional $10,000  or  $12,000  a  year.  Each  township's  government 
employs  counsel  as  needed.  Sometimes  fees  for  this  local  service 
are  very  large.  Each  village  has  its  own  corporation  counsel,  who 
is  usually  paid  a  salary.  Here  again  is  a  field  for  organization. 
Many  of  these  scattered  units  and  fragments  could  probably  well 
be  brought  together  into  a  county  department  of  law,  with  the  re- 
sult of  avoiding  reduplication  of  work  and  of  securing  thoroughly 
competent  men  specially  versed  in  this  particular  branch  of 
the  law. 


94  Couiv'TY  Government  [Part 

XI.  OFFICIAL  INSPECTION  AND  INVESTIGATION  OF  THE 
ADMINISTRATION  OF  GOVERNMENT,  AND  OF  PUB- 
LIC AFFAIRS  GENERALLY 

This  governmental  function  is  performed  by  the  grand  jury. 
As  indicated  in  the  following  descriptions  of  departmental  organi- 
zation, the  chief  function  performed  by  the  grand  jury  is  in  the 
investigation  of  complaints  or  evidences  of  the  violations  of  the 
criminal  law,  and,  when  such  investigations  warrant  it,  of  finding 
and  presenting  indictments  against  persons  believed  to  be  guilty 
of  such  violations. 

However,  the  grand  jury's  investigations  may  extend  into  the 
management  and  conduct  of  the  official  duties  of  any  public  officer 
or  any  department  or  function  of  public  business,  including  even 
the  courts.  It  may  either  find  an  indictment  of  crime  or  make  a 
presentment  reporting  mismanagement  or  misconduct  not  consti- 
tuting crime,  and  criticising  inefficiency  or  waste  and  extrava- 
gance. 

XII.  THE  CUSTODY  AND  PRESERVATION  OF  PUBLIC  REC- 
ORDS ALWAYS  OPEN  AND  ACCESSIBLE  TO  ALL 
PERSONS 

The  custody  of  public  records  is  only  partly  provided  for  in 
county  administration.  Records  of  the  courts,  of  transfers  of  and 
encumbrances  upon  real  property,  of  the  formation  of  corporations, 
of  the  settlement  of  estates,  and  several  other  types  of  records  of 
public  nature  are  kept  at  the  county  seat  in  the  custody  of  the 
county  clerk,  the  register,  and  the  surrogate's  clerk.  These  are 
genuine  public  records,  generally  accessible  to  anybody  who 
wishes  to  examine  them. 

Certain  records  of  tax  sales  are  supposed  to  be  kept  equally 
accessible  in  the  office  of  the  county  treasurer.  In  Westchester 
county,  such  records  are  kept  always  open  to  the  public  during  the 
the  treasurer's  office  hours.  Few  searchers,  however,  are  satisfied 
by  the  tax  sale  records  in  Westchester  county  treasurer's  office.  It 
is  always  thought  necessary  to  go  to  the  original  town  records, 
wherever  they  are  located,  in  order  to  learn  the  true  condition  of 
a  title. 

Financial  records  of  counties  are  seldom  satisfactorily  kept,  and 
are  never  in  any  way  accessible  to  the  public  without  a  particular 
request  for  a  specific  book  or  entry,  and  it  is  often  difficult  to 
obtain  access  to  the  records  of  a  busy  treasurer.     Here,  again,  so 


II]  Organization  of  Westchester  County  95 

far  as  keeping  the  records  is  concerned,  Westchester  county  is 
somewhat  exceptional.  Its  system  of  bookkeeping  and  its  budget- 
ary provisions  have  recently  been  remodeled  to  conform  to  the 
statutory  requirements  and  the  regulations  of  the  State  Comp- 
troller. 

Other  public  records  are  scattered  all  over  the  county. 

For  the  enlightenment  of  the  public,  nothing  is  more  seriously 
needed  in  any  adequate  scheme  of  municipal  government  than 
a  complete,  accurate,  dependable  information  bureau  as  to  the 
conduct  of  the  public  business.  The  kind  of  information  kept 
open  to  the  public,  as  above  described,  is  largely  that  embracing 
facts  regarding  the  relations  of  individual  persons  or  corporations 
with  one  another,  and  conveys  very  little  information  as  to  the 
official  duties,  official  acts,  official  responsibilities,  and  financial 
cost  of  the  various  officers,  departments,  bureaus,  functions  or  lines 
of  activity  of  the  county  government.  The  importance  of  full 
information  as  a  means  of  citizen  control  of  public  administration, 
cannot  be  overestimated.  It  is  of  the  very  essence  of  democracy, 
and  if  fully  and  scientifically  carried  out,  would  relieve  our  pres- 
ent goverinnental  structure  of  the  need  of  most  of  its  cumbersome 
schemes  of  checks  and  balances. 

Departmental  Details  of  Westchester  County 

In  order  further  to  clarify  the  working  of  the  individual  de- 
partments, the  following  sections  contain  charts  showing  the 
detailed  organization  for  Westchester  county  of  each  of  the  de- 
partments or  bureaus  mentioned  in  the  foregoing  discussion.  It 
will  be  noticed  that  some  officers  or  departments  exercise  duties  in 
various  other  departments.  It  will  also  be  seen  that  each  depart- 
ment of  itself  constitutes  an  independent  governing  body,  not 
under  the  control  of  a  county  head,  except  in  the  case  where  the 
bureau  chief  is  a  direct  appointee  of  and  directly  responsible  to 
the  board  of  supervisors.  The  board  of  supervisors  has  only  one 
source  of  control  over  the  various  departments,  namely,  the  budget 
for  their  salaries,  maintenance,  and  operation.  Such  control  does 
not  extend  to  the  county  judge  or  the  supreme  court  judges,  but 
it  does  extend  over  all  the  subordinate  officers  of  their  courts  and 
over  maintenance  and  operation. 


96  County  Government  [Part 

ORGANIZATION  OF   DEPARTMENTS  AND 
BUREAUS 

FUNCTIONS   OF   DEPARTMENTS,  BUREAUS,  AND 

OFFICIALS 

COST  OF  PERSONAL  SERVICES 


SALARIES  AND  FEES-  PAID  FOR  PERSONAL  SERVICESf 

Summary 

Number 

employed  Salaries  Fees  Total 

County  Attorney    2  $3,200  00     $3,200  00 

Clerk,  County    17  39,770  00     39,770  00 

Comptroller 4  11.500  00      11,500  00 

CoronersJ 4  8,000  00  $11,975  00  19,975  00 

County  Court    4  17,900  00  48,800  00  66.700  00 

District    Attorney 6  21,300  00  30,500  00  51,800  00 

Deputy  Excise   Commissioner.  .  2  2,000  00      2,000  00 

Education   (4  District  Supts.)  .  4  8.400  00      8.400  00 

Elections,  Bureau  of 6  11,000  00     11,000  00 

Jurors,  Commissioner   of 2  5,800  00     5,800  00 

Register  (not  including  regis- 
ter's compensation  and  $28,200 
salaries    paid    from    fees    of 

office)     19  1,500  00      1.500  00 

Sealer 1  1,500  00  250  00  1.750  00 

Sheriff  and  Jail 46  68,200  00      68.200  00 

Superintendent  of  Buildings.  .  .  18  19,852  00     19.852  00 

Superintendent  of  Highways.  ..  3  5,000  00  2,000  00  7.000  00 

Superintendent  of  Poor 37  23,815  00     23.815  00 

Board  of  Supervisors 41  41,550  00  13,965  34  55,515  34 

Supreme  Court   15  64,151  85  64,750  00  128,901  85 

Surrogate 11  33,100  00     33.100  00 

Treasurer 6  21,200  00     21.200  00 


248    $408,738  85    $172,240  34    $580,979  19 
Employees    of     Register,     from 

fees  of  offices 18        28,200  00     28,200  00 


Total    266    $436,938  85    $172,240  34    $609,179  19 


*  This   list   includes   only   fees   paid   from   budget   funds,   and   takes  no   cognizance 
of  fees  charged   the   public   by   individual   officers   for  specific   services. 

t  Except    as    otherwise    indicated    in    the    following    pages,    all    salaries    are    fixed 
by   the   Board   of   Super\-isors. 

"  t  Several    hundred    iudiv'dual    physicians   are   employed.      Fees    are  :    External    ex- 
amination.  $10;   autopsy,   $20. 

§  This    item    refers   to    fees    charged    the    public    by    the    register   for    specific    ser- 
vices,  and  is  not  a  budget  item. 


CHART  ^/iNN£R    OF   THE/R    CHOICE 
(¥\^tf£TH£R    BJiCH     DEPARTMENTAL   CHIEF, 


C/TY   AN^CTORATES  OF  OTHER  COUNTIES 
£L£C  IN   THE  JUDICIAL  DISTRICT 


BOa 
SUP£ 

30    at  ^/, 
a    a/-  S  i 


Supreme   Court 

s      Judges 
Ot  ^1 7,500ea-^87,SOO 


'E  COMMISSIONER 

•>F  Excise 


COUNTY 
ATTORN EiY 
$3,  OOP 


COUNDepUTY  C0MM9 

OF.i      OF^CXC/SE 

Sl^         $1.2  SO 


COUNTY  SUP^ 
OFBUlLDlNGi 

Sz.ooo 


ounfy   treasurer. 


CH/>HT    SHOWING     THE      \//IRIOUS      PUBLIC        OFFICMLS      OF     i^/ESTCMFSTET R       COUNTY,    THE    MANNER    OF    THEIR    CHOICE 
(WHETHER   Br  ELECTION    OR    BY    APPOINTMENT)    /IND     THE    AMOUNT   OF    COMPENSATION     OF    EACH    DEPARTMENTAL  CHIEF. 


COUNTY   ELECTORATE 


CITY    AND    TOWNSHIP 
ELECTOPATE3 


BOARD   OF 


County  Couf>T 

•  JUDGE  ^lOfiOO 


SURROSATE 


ELECTORATES  OT  OTHER  COUNTIES 
IN    THE  JUDICIAL  DISTRICT 


Supreme   Court 

S       JuDG£S 
or  il7,500ea-^87500 


REOI3TER     I     LsWCTW; 
(FEES)         I     I     g°fg 


\C0MP1 
\_f6X 


\COUNTY  3UPT  I    \~. 


k     ELECTION 
OMMIMIONEaa 
•<,ltj,O0O.^\ 


COMMISSIONER 
OF  JURORS 
$3,500 


/tppomted  by  foivnship  school  directors  (4  boards) 
ed  by  boc 
niyjudge 


I  Deputy  COMU'R  I 
i  1.2  50        I 


jnly   treasu 


BOARD  or  SUPERVISORS 

TOT/tL  PERSONAL  S£PY/C£S  $78,3673A 

SUPERVISORS        38               SALARIES      ^34,300 

Local  legislahon.   limited  to  powers   conlerred   by  state  legislation. 
Prot^ision    ot  funds   for  financing    the    county^    lev\/   or  taxes, 

Acquisition'  of  real  estate    tor    county  uses,  disposal  thereof 
as    expedient.    Erection,  maintenance .  and   repair    of    county 
buildings     Care    of  corporate  properly     of    the    county. 

fixlna  or  change   ot  fiounaories     of   civil  subdivisions    of 
the   county 

Appointment    and   removal  of  certain   county    officials  and 
employees,    fixinff   of  salaries    of  alt   county   officials    and 
employees    not   established    by    tea  is  la  lure 

/ludit    and    control    of    county     charges  .  Supervision    of 
local    municipal   accounts . 

fnvestipation   of  any  deportment     of    county  government 

COUNTr  /tTTOPNEY 

COUNTY  MTY  $3000 

Caumel  to  board  0/ 
superi'isors 

Coiynse/  ro  /-oivn 
boards   and  fown 
officers   OS   board  of 
supervisors    may 
direct. 

CLERK  or  BOARD 
or   3UPERVI50Q5 


Clerk  $4,ooo 

Deputy  Clerk       z.soo 
Page  250 


Preparation  of-  tax  rolls 
under   direchon    of    board. 
Making    reports    to    staf-e 
cornptroller    as   to  municipal 
i'atuationi    and  debts 

Report  fo  county  treasurer, 
^aluot/ons  ot  pubtic  seri/ice 
corporations    in    the   county. 


riMANCE                       1 

COl^MITTt:ES            2 
M£MBCP5               7AIJC 

S 

Equalization   of 
meats. 

Preparation   of 
bud,ffet 

providing    for  cc 
ejcpenses . 

ossess- 

county 

IS     of 
unty 

E^om/natio/7  into  needs 
various   county   officers  and 
tfie/r  deparfments. 
/Jpproi^at  for  audit   of 
ctoims    against    sucfi 
officers    and   motrmp 
reports    and  recommendations 

supen^.sor^ 


Miscellaneous 


Exominotion  report  on 

iministration(a5  directed)of 

matters  perta/nin^  to  road 


and  supplies  for  county 
officers,  armory  and  m/titta 
/^pproh^ot  or  d/sapproi/al 
of  bitfs    of  such  aeport- 


E'xaminat/on  of  and 
report  on  proposed 
tegtstatian. 

Exom/nat/on    of   and 
report  on    atf  matters    re- 
ferred to    them     ini/o/it'in^ 
questions    of   taty. 


SPECIAL  Committees 


Perfomonce    of  spectot 
sert^ices    for  the   board,  a:. 

\^/ded   for    by    the    sftsndm^ 
committees 


Super  IN  ten  den  t  ^2  ooo- 

ENGINEER5           ^  5.S50 

n REM  Eft             J  3,042 

janitors          6  5.s40 

Oiler  900 

Gardener  720 
Telephone  Operator    900 

iVATCtitff^N  1.200 


Custody  and   ca 
and  grounds,  ar, 


II]  Organization  of  Westchester  County  97 

BOARD  OF  SUPERVISORS 

The  county  board  of  supervisors  is  theoretically  a  representative 
body,  and  is  sometimes  called  the  county  legislature.  Its  mem- 
bers are  elected  not  by  the  county  electorate,  but  one  supervisor 
by  the  electorate  of  each  town  and  one  by  the  electorate  of  each  city 
ward  (or  in  some  cities,  the  city  wards  are  grouped  so  that  one 
supervisor  represents  two  or  more  wards;  the  new  city  of  White 
Plains  will  have  three  supervisors  for  six  wards.)  In  West- 
chester county  there  are  thirty-eight  supervisors,  which  member- 
ship at  present  is  equally  divided,  nineteen  representing  town- 
ships and  nineteen  representing  the  cities.  The  city  of  White 
Plains  will  change  this  to  eighteen  township  and  twenty-two  city 
supervisors.  Their  term  of  office  is  two  years,  the  whole  board 
being  elected  at  the  same  time. 

The  functions  of  the  board  of  supervisors  are  both  legislative 
and  administrative.  It  is  the  only  element  in  county  government 
which  approaches  a  headship  or  central  control,  but  its  powers  are 
so  limited  that  it  cannot  be  considered  in  any  great  degree  as  cen- 
tralizing county  government  in  itself. 

Its  legislative  functions  comprise  principally  the  powers  to  pro- 
vide funds  for  the  support  of  the  various  governmental  operations 
of  the  county  (with  the  exception  of  certain  elements,  such  as 
education  which  costs  more  than  the  entire  county  budget,  and 
the  support  of  the  register's  office),  fixing  of  salaries  of  all  county 
officers  not  established  by  statute,  the  creation  of  subordinate  posi- 
tions in  county  civil  service,  in  the  fixing  of  the  salaries  therefor, 
making  of  the  county  budget,  making  of  contracts  for  the  county, 
enactment  of  local  laws,  usually  called  "  resolutions,''  the  change 
of  town  boundaries,  and  the  erection  of  new  townships,  the  division 
of  school  superintendency  districts,  the  institution  of  actions  at 
law  in  behalf  of  the  county,  etc.  The  power  to  raise  money  is  car- 
ried out  through  the  levy  of  taxes  or  the  authorization  of  loans 
upon  the  issuance  of  the  county's  bonds. 

Its  administrative  functions  comprise  the  care  of  the  corporate 
property  of  the  county,  the  audit  of  county  charges  (in  counties 
where  there  is  no  auditor),  the  equalization  of  taxes,  the  canvass 
of  election  returns,  the  preparation  of  tax  rolls,  etc. 

A  certain  degree  of  control  over  county  officials  can  be  exer- 
cised by  regulation  of  their  salaries,  and  of  the  budget  for  mainte- 
nance and  operation  of  their  official  departments  and  functions. 
4 


98  County  Goveenment  [Part 

Discipline  of  this  sort,  however,  is  depressive  and  cramping  —  not 
constructive,  so  that  such  control  is  limited. 

Through  their  function  of  exercising  care  for  the  corporate 
property  of  the  county,  the  board  of  supervisors  of  Westchester 
county  appoints  a  superintendent  of  buildings  and  subordinates, 
as  described  in  the  appropriate  title  herein. 

Salaries  and  Fees*  for  Personal  Services 

Position  Compensation 

Thirty  members  at  $1,000  per  annum $30,000  00 

Eight  members  at  $600  per  annum 4,800  00 

Mileage 1,287  70 

Traveling  expenses    7,000  00 

Extending   taxes    5,677  64 

Clerk    4,000  00 

Assistant  clerk 2,500  00 

Page   250  00 

$55,515  34 


SUPERINTENDENT  OF  BUILDINGS  f 

The  superintendent  of  buildings  is  appointed  by  the  board  of 
supervisors,  and  serves  during  the  pleasure  of  that  board.  He 
has  the  care,  in  Westchester  county,  of  the  Court  House  and 
grounds,  and  the  supervision  of  the  janitors^  and  cleaners,  and 
caretakers. 


*  Most  town  supervisors  receive  large  additional  compensation  from  fees  paid 
them  by  their  respective  townships  for  to\\ai  services.  These  extra  fees  run 
as  high  as  $10,000  or  $12,000  a  year  for  some  to^\^ls. 

t  See  organization  chart  of  tlie  Board  of  Supervisors. 


11] 


Oeganization  of  Westchester  County 


99 


Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

Superintendent   of   buildings $2,000  00 

Court  House: 

Janitor    1,080  00 

Assistant  janitor   840  00 

Assistant  janitor    840  00 

Assistant  janitor   840  00 

Laborer 840  00 

Janitress   600  00 

Telephone  operator   900  00 

Caretaker,  Court  House  grounds 720  00 

Night  watchman   1,200  00 

Care  of  building 500  00 

Chief  engineer 1,500  00 

Assistant  engineer ; 1,350  00 

Assistant  engineer 1,350  00 

Assistant  engineer 1,350  00 

Fireman    1,014  00 

Fireman    1,014  00 

Fireman    1,014  00 

Laborer    900  00 


$19,852  00 


COUNTY  SEALER 

The  county  sealer  of  weights  and  measures  is  appointed  by  the 
board  of  supervisors  and  is  removable  at  its  pleasure.  He  has 
the  custody  of  the  county  standards  of  weights  and  measures,  and 
it  is  his  duty  to  examine  the  weights  and  measures  in  use  in  the 
towns  of  the  county  and  compare  them  with  the  county  standards ; 
to  seal  those  which  he  finds  correct,  and  to  confiscate  and  destroy 
false  and  defective  ones. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

County  sealer $1,500  00 

Traveling  expenses    250  00 


$1,750  00 


100  County  Goveknment  [Part 

BOARD  OF  ELECTIONS 

The  board  of  elections  consists  of  two  or  more  members,  as  the 
county  board  of  supervisors  may  determine.  The  board  must  be 
equally  divided  politically. 

Westchester  county  has  two  commissioners  of  elections.  The 
county  committee  of  each  of  the  two  political  parties  polling  the 
highest  vote  designates  a  commissioner  of  elections  and  reports 
such  designation  to  the  board  of  supervisors  as  a  nomination. 
From  such  designations  the  board  of  supei-risors  appoints  com- 
missioners of  elections.  Their  term  of  office  is  two  years.  The 
functions  of  the  board  of  elections  are  to  publish  notices  of  ap- 
proaching elections  and  lists  of  candidates  nominated  to  the 
offices  to  be  filled  at  such  elections ;  to  prepare  and  provide  for 
each  election  district  all  official  stationery  needed  for  the  conduct 
of  such  elections,  such  as  poll  lists,  registry  books,  tally  sheets, 
forms  for  inspectors'  returns,  pencils,  ink,  etc. ;  to  provide  printed 
ballots  for  the  use  of  the  voters;  to  make  and  publish  an  official 
canvass  of  the  vote  of  the  entire  county,  tabulated  by  election 
districts,  for  the  complete  election;  to  have  the  custody  and 
preservation  of  all  books,  papers,  and  records  of  such  elections, 
and  to  keep  such  records  open  for  the  inspection  of  any  citizen  of 
the  State. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

Commissioner $3,000  00 

Commissioner   3,000  00 

Chief  clerk 1,500  00 

Clerk 1,500  00 

Stenographer    1,000  00 

Temporary  employees 1,000  00 


$11,000  00 


SUPERINTENDENT  OF  HIGHWAYS 

The  superintendent  of  highways  is  appointed  by  the  board  of 
supervisors  and  is  removable  either  by  that  board  or  by  the  State 
Commission  of  Highways. 

He  has  general  charge  of  all  highways  and  bridges  in  the 
county,  as  to  their  construction,  improvement,  repair,  and  main- 
tenance.    He  has  chief  authority  in  such  matters  (except  as  to 


^fiER~^/.ooo 


NG    ieEPOP.TS. 

5i 


u 


BOARD  OF  CLECT/OfiS 

One  Commissioner                   ^jk>oo 
ONE'  Commissioned                  *  3.000 

PR£P4Re   S  PUBL/Sn  yiNNOUNCFMFNTS  OF 

flections  s.  lists  of  candidates. 
Prepare  5  pooi/ide  all  registry  s  poll 

BOOKS   5  LISTS,   ballots,   ELECTION 

stationery  s.  supplies,  report 

blanks  etc. 
make  official  canvass  h.  reports  of 

elections.  notify  c/indid/ites 
Custody  of  all  election  records 

s  statistics. 

/ 

/ 

/ 

/ 

\ 

\ 

\ 

\ 

C/i/5r  CLERK -^,^00 

DEPUTY  CLERK-^ifioo 

STENOGRAPHER-^  Looo 

CENCRAL    5UPeeviS/ON    OF 
OFFICC. 

ZTAT/3T/CAL     S     TABULATIO/1 
WOBK 

GENERAL    clerical    HELP 
SUPEPl/ISION    or  POLL    LISTS 

COPHESPONDENCE    S 

TYPEweiTINC    CEPOPTS. 

COUNTY  SUPERINTENDENT 
or  hlGHWAYS 


SUPER  IN  TEN  DEN  T  ^Z.SOO 

FEE 3     (  TRA  \/EL  )  Z^  000 

EMPLOYEES  Z,500 


Genero/  charge     of  o//  highivays    and 
bridges,    improvements    repair    and 
maintenance. 

/n  spec /-/on  (at  /east  annua  f/y)  of  a// 
hip/ikvays    and  bridges    in   each   tokyn. 
Direction  of  to^vn  superintendent  as    to 
repair    and  improvement 

Annua/   report  to  board  at  superk'/sors 
of   amount  necessary    to  construct, 
improi^e  and     main  Tain    county  roads  for 
ensuing    year 

Geo/ogica/    inspec/ton    of  county  for  best 
road   materia/. 

Estab/ishment  of  road  grades,  recom- 
mendattan   of  dra/naj:fe   sys/ems^approva/ 
of  bridge  ptans^ 

inspect/on    and   cert/ficaiion    of  construc- 
l/on  progress  on  county  road  contracts. 
Report  of  /rregu/ar/t/es. 

Performance   of  any  other  duties    re- 
cfu/ned  /by  ystate   hight^ay  commission. 


COUNTY  SUPERINTENDENT 
OF  HIGHWAYS 


SUPER  IN  TEN  DEN  T  ^Z.SOO 

FEES     (  TRA  i/EL  )  Z^  000 

EMPLOYEES  Z,5O0 


General  charge     of  a//  highivays    and 
bridges,    improvements    repair    and 
mainfenance. 

/n  spec /-/on  (at  teas/-  annua///)  o/  a// 
fyiphkvays    and  bridges    /n   eac/j   to^vn. 
Direction  o/^  toku'n  superintendent  as    /b 
repair    and  impro^emen/. 

Annuat   report  to  board  of  superu'isors 
ot   amoun/-  necessary   to  construe f, 
improi^e  and     main  rain    coun/y  roads  tor 
ensuing    year 

Geotogicat    inspectton    of  county  for  best 
road   material. 

Establishment-  of  road  grades,  recom- 
menda/tan   of  dra/naj:fe   systems ^approi^a/ 
of  bridge  ptans. 

Inspect/on    and   cert/fica//on    of  conslruc- 
l/on  progress   on  county  road  contracts. 
Report  of  irregular/t/es. 

Performance   of  any  other  duties    re- 
(fu/red  Jby  state    hight^ay  commission. 


DISTRICT  SUPERINTENDENTS 
or  SCHOOLS 


P/J/O  BY  /=>/y/0  BY 

Sr/IT£  COUNTY 


^l,ZOO  SUPERINTENDENT  riQST  DISTRICT  ^1,800 
1,200  5E:C0ND  2,400 

1,200  THIRD  2,400 

1,200  FOURTH  1800 


Conferences  vv'iih  and  counsel  of  teacher^  as 
to  curricu/o  and  .school  monagemenf 

Conferences    yv/ffy  and  counsel  oF  school 
trustees  as  to  their  poa/ers,   dufies    and 
responsibilities  ot/er  school  management, 
grounds,   bu/ldings ^  construction^  ecfuipment 
teaching  staff  etc. 

Inspection  of  training  classes  and  report 
thereon  to  the   commissioner  of  education. 

Examination  and  license    of  teactiers 

Regulation-  or  change   of  school  district 
boundaries    as    expedient. 

Compulsion    of  trustees   to  moke  changes 
or  repairs  of  school    buildings.  Condemnahon 
of  school  buildings.  /Ibakment  of  nuisances. 

Ini/estigahon   of  charges   v^s  teachers. 

ln[/estigation  of  any   matters  required 
by   state   commissioner  of  education. 
f?eport  thereon   to  him. 


II]  Organization  of  Westchester  County  101 


autliorizing  new  bridges  or  routes  for  new  liigliways),  being  sub- 
ject only  to  the  State  Commission  of  Ilighways,  which  may 
overrule  or  reverse  his  decisions  or  instructions,  if  it  sees  fit.  It 
is  his  duty  to  inspect  and  follow  up  closely  such  matters  and  to 
report  irregularities  to  the  proper  authorities.  He  may  also  be 
required  by  the  State  Commission  of  Highways  to  perform  other 
services. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

Superintendent  of  Highways $2,500  00 

Traveling  expenses 2,000  00 

Eegular  clerks  and  assistants 2,500  00 


$7,000  00 


DISTRICT  SUPERINTENDENT  OF  SCHOOLS 

Westchester  county  is  divided  into  four  superintendency  dis- 
tricts, the  general  supeiwision  of  each  of  which,  as  to  all  matters 
of  school  administration,  is  vested  in  a  district  superintendent  of 
schools.  The  manner  of  election  of  the  district  superintendent 
is  peculiar. 

1.  The  electorate  of  each  town  in  a  superintendency  district 
chooses  at  general  election  two  school  directors. 

2.  All  the  school  directors  of  a  superintendency  district  organ- 
ize as  a  board,  and  on  the  third  Tuesday  in  June  elect  a  district 
superintendent  for  their  district. 

The  term  of  office  of  the  district  superintendent  begins  on 
August  first  and  lasts  five  years.  He  is  removable  by  the  State 
Commissioner  of  Education,  and  for  the  administration  of  the 
functions  of  his  office  the  superintendent  is  directly  responsible 
to  the  State  Commissioner. 

The  powers  of  the  district  superintendent  do  not  extend  over 
cities  or  districts  of  5,000  population  or  more,  which  employ 
their  own  superintendents  of  schools. 

For  the  compensation  of  a  district  superintendent  the  State 
pays  $1,200  a  year.  To  this  each  superintendency  district  may 
add  such  compensation  as  the  tov/nship  super^dsors  of  all  towns 
in  the  district  may  agree  upon.  Such  agreement  is  reported 
officially  to  the  county  board  of  supervisors,  who  levy,  on  the  towns 
of  the  district  voting  it,  such  additional  compensation. 


102  County  Government  [Part 


The  board  of  school  directors  may  choose  the  best  available 
man  to  be  found  anywhere  in  the  country,  and  are  not  limited 
to  the  residents  of  their  district. 

The  district  superintendent  has  the  power  and  the  duty  to 
confer  with  the  teachers  in  his  district  and  advise  them  as  to 
courses  of  study,  school  management,  and  general  educational 
welfare ;  to  supervise  training  classes ;  to  call  together  and  coun- 
sel school  trustees  as  to  their  powers  and  duties  over  construction, 
maintenance,  and  operation  of  schoolhouses  and  school  grounds, 
the  employment  of  teachers,  and  the  equipment  of  schools;  to 
order  alterations  or  repairs  of  schoolhouses,  school  furniture,  or 
even  to  condemn  the  schoolhouse  as  unfit  for  further  use ;  to 
examine  and  license  teachers;  to  investigate  charges  against 
teachers  and  revoke  teaching  licenses,  if  such  charges  are  sus- 
tained; and  to  perform  any  other  functions  formerly  vested  in 
school  commissioners.  He  is  obliged  to  report  to  the  Commis- 
sioner of  Education,  as  directed  by  the  latter,  upon  any  or  all 
of  his  official  functions  or  activities. 

Salaries  and  Fees  for  Personal  Services 

Compensation  Compensation 

paid  by  county  paid  by 

Position  district  state 

Superintendent  of  first  district $1,800  00  $1,200  00 

Superintendent  of  second  district 2,400  00  1,200  00 

Superintendent  of  third  district 2,400  00  1,200  00 

Superintendent  of  fourth  district 1,800  00  ,    1,200  00 


$8,400  00         $4,800  00 


COUNTY  COMPTROLLER 

The  county  comptroller  is  chosen  by  the  county  electorate.  His 
term  of  office  is  three  years.  He  is  the  chief  financial  officer  of 
the  county,  although  his  control  does  not  extend  over  all  branches 
of  county  finance.  In  some  fields,  such  as  the  administration  of 
trust  funds,  he  has  very  little,  if  anything,  to  say,  such  things 
being  administered  under  the  direction  of  the  courts  or  of  par- 
ticular statutes.  He  is,  nevertheless,  the  county's  most  important 
fiscal  officer.     His  functions  are  fourfold: 

(1)  The  examination  of  claims  against  the  county  and  of  pay- 
rolls for  county  officers  and  employees,   and  report  upon  their 


DEPUTrijRK 


S/OOO 


txamii»epmg  and  f/l/ng 
presents 
/-/le/r   m< 
sys/-em   I 

Keep/'n^ 
(9/  in  for/ 
and  pr/'i 


COUNTY  COMPTROLLER 

TOT/^L  3/^L/IPIES  OF  OFFICE.        S 1 1^500 

CO/^PTf?OLLER                             ^  6,000 

Superintendence   of  coun/y  finance.  Control 
of  county  account.5.     Examination    and   appro- 
vat  or  disopproi/al  of  c/oims    against  the  counti/. 

Peport   ttiereon   to  board  of  superi/isors- 
Izjcamine     and  report   on  poy-ro/fj    of    coun/y 
officio/s    and  emp/oyees      Negofia/ion  of  sole 
0/  iionds     au /homed  by    board  of-  ^uper- 
i/isors    /]udif   occounfs    of   county  treasurer 
and    of  offrer    county    officials 

ffeep    occounfs    rviffi    eacfi    counfy 
officer  and  each    fund. 

\^ 

^ 

^ 

^ 

\^ 

D£PUTy  COMPrPOLLER  ^3000 

Second  Deputy CoMTf)  ^1,500 

Clerk           ^1,000 

txaminahon    0/   c/a/ms 
presented   and  rep  or/-  upon 
/■he/r    men/-.     Juperi^/s/on  of 
sys/em    and    records 

/feep/ng   of-    audi hng  guide 
of  informofion    as   fo  i'endors 
and  prices 

Detail   work   of  preparing 
numbering,  and  listing 
i^oucfiers',    chec/fing    foot- 
ings   and   exfensions 

BooAtceep/ng  and  fifing 

COUNTY  TREflSURER 

TOT/9 L   PERSOM/JL  SERVICES     ^S/,200 

TRE/1SURER                       ^/O^OOO 
COUNSEL.                                     3,000 

Receip/-  and  custodL/  of  a//  coun/^iy 
yr7on/es    a nc/  other  monies  pre - 
scr/  h  ed   he/  /aou 

/<eep/r?^    0/^   counti^  accounts 

Reports  to  State  Comptro/Jer    of 
rece'/pfs   and  d/s hur s ernents. 

Reports  daj/c/  to  Counti^  Conrptrol ler. 

R'eporfs  to  countu  c/erk ,    state 
h/\ghcaa(/    cd ep:>arrm  ent,     ^pp  ^ttate 
n/^/£/or7    of  Suprerrje   Court,   and 
Board  af  Supervisors,  as  /o  various 
furJds  /n custodt/  of    Treasurer. 

D/sJbcJrsernenr  of  funds    ont t/ 
as  ordered  he/  — 

(a)  Board  of  Supervisors. 

{t>)  Cor?^ptro/ter. 

(c)  Courts. 

(d)  County  Superintendent  of  Poor. 

(e)  Statu  for  if  provision. 

/ 

\ 

C/f5H/£R 

DEPUTY          ^S.Soo 
STENOGRflPHEP    J, ^00 

CffSHtER            ^/,800 
CLERt<                   /,^0O 

Chief  accounf'an/'. 

Genera/  oc/rry/fj'/s/'ro- 
//^A7  o/"  office  Qr7c/ sfoff. 

S  Ufi>  er^/s  /  or?  of  court 
d^trusf  fund  hureau. 

J^&  epingr  of  f/ran  cia  1 
records  of  courts  and 
court   expenses. 

Bronx  VaZ/ec/  Seujer 
fund  accounts. 
Tax.  sa/e regrister. 

COUNTY  TREASURER 

TOT/JL   PERSOH/JL   S£RVJC£S     ^S/,200 

TRET/ISURER                        ^/ 0^000 
COUN5EE                                       3,000 

Rec  eip/-  and  custodi/  of  a//  coun/'c/ 
7r7on/es    a nc/  other  monies   pre - 
scr/  h  eci    be/   iaou 

/<ee/oir7_g    af   c  0  u  n /"u  a  ccoun/'S 

Repor/s  /o  SiaZ-e  Compf-rol/er    of 
recei pfs   an<d  d/sbur s  e/-r7en/'s. 

Repor/s  dai/t/  fo  County  Comptrol ler. 

Rep  or  As  fo  cour/jj  c/erk,    s/-c?Ae 
hi^houcfc/    deparrmen/-,     ^ppe//ate 
D/\>>'/£/ 0/^    of  Suprer?^e   Courl',   and 
Board  of  Supervisors,  as  /o  various 
funds  /rf  cusfodi/  of    Treasurer. 

0/B/burse/-ner7f  of  fu/-7ds    or?/ l/ 
as  ordered  be/  — 

{a)  Board  of  Supervisors. 

(l>)  Corr7p/'ro//er. 

(c)  Cour/s. 

(d)  Coun/y  Superinterfdent  of  Poor. 
\e)  Sfafufori^  provision. 

/ 

\ 

C/75M/SR 

DEPUTY          ^3.Soo 
STENOGRfiP/^EP    J, ^00 

CRS///ER            ^/,800 
CLERK                  /.S-OO 

Chief  accoantanf'- 
Gerrera/  oc/rry/'rf  i  s/'r-cf  - 

//^A7  0/  office  o/7c/ s/aff 
S  up eri//5 /  or>  of  cour/- 

&  ^rus  f  fund  bureau. 

/r€>  epingr  of  f/nancia/ 
records  of  cour/s  and 
cour/   expenses. 

Bronx  Va//€(/  Setxjer 
fund  accoun/'s. 
TaK  ea/e regris/er. 

II]  Okganization  of  Westchester  County  103 

merits    to    tlie    board    of    supervisors,    who    are   then    the    final 
auditors ; 

(2)  The  marketing  of  the  county's  obligations  issued  for  cash 
loans,  except  temporary  certificates  of  indebtedness. 

(3)  The  audit  of  the  accounts  of  the  county  treasurer  and  of 
other  county  officers,  and  control  of  the  accounting  system,  and 
prescription  of  forms  for  payrolls,  budget  estimates,  etc. ; 

(4)  The  control  of  disbursements  by  the  issuance  of  drafts 
upon  the  county  treasurer  for  the  payment  of  salaries  or  claims 
finally  audited  by  the  board  of  supervisors,  and  for  the  retire- 
ment of  maturing  obligations. 

He  has  no  power,  under  the  law,  to  audit  the  finances  of  the 
civil  subdivisions  of  the  county,  nor  to  establish  uniformity  of 
financial  administration,  as  the  county  comptroller  is  not  a  part 
of  the  State's  fiscal  administration.  The  State  Comptroller  may 
step  in  over  his  head  and  audit  the  accounts  of  the  county  officers 
and  reject,  revise,  or  reconstruct  the  accounting  system. 

Under  a  special  law  for  Westchester  Oounty,  as  stated  herein- 
before, the  county  comptroller  is  also  county  auditor,  so  that  he 
no  longer  has  to  submit  his  audits  to  the  boards  of  supervisors. 
This  is  a  most  important  step  in  the  betterment  of  the  county's 
financial  administration.  Responsibility  is  thus  directly  traceable 
to  the  comptroller  himself  for  the  expenditure  of  the  bulk  of  the 
county's  money. 

Salaries  and  Fees    for  Personal  Services 

Position  Compensation 

Comptroller    $6,000  00 

Deputy  comptroller 3,000  00 

Second  deputy  comptroller 1,500  00 

Clerk 1,000  00 

$11,500  00 


COUNTY  TREASURER 

The  county  treasurer  is  elected  by  the  county  electorate.  His 
term  of  office  is  three  years. 

Under  the  general  county  law,  the  county  treasurer  is  the  chief 
fiscal  officer  of  the  county.  In  counties  where  a  comptroller  is 
elected  the  comptroller  supersedes  to  practically  all  discretionary 


104  CouBfTY  Government  [Part 

powers  of  the  county  treasurer.  In  Westcliester  county  the 
comptroller  is  now  vested  with  still  further  powers  in  the  special 
act  passed  by  the  last  Legislature,  which  gives  him  power  of  final 
audit  and  relieves  the  board  of  supervisors  of  Westchester  county 
of  that  function. 

The  discretionary  powers  of  the  county  treasurer  are  not  large, 
even  under  the  general  law.  He  is  merely  the  custodian  of 
monies  belonging  to  the  county  or  placed  in  the  care  of  the  county 
in  trust  for  future  disbursements,  as  directed  by  particular  stat- 
utes or  court  order.  For  all  such  monies  he  has  to  find  proper 
depositories,  the  qualifications  of  which  are  likewise  established 
by  law.  His  disbursements  are  all  controlled  and  directed  by 
particular  statutes  or  else  under  the  authority  of 

(a)  The  board  of  supervisors, 

(b)  The  county  comptroller, 

(c)  The  courts  of  competent  jurisdiction, 

(d)  The  county  superintendent  of  the  poor. 

He  is  obliged  to  make  reports  periodically  or  as  often  as 
ordered  by  his  superior  officers  or  departments,  regarding  all 
details  of  the  finances  in  his  charge  and  of  his  administration  of 
such  finances,  that  such  officers  or  departments  may  wish  to  know. 
He  is  usually  provided  with  forms  on  which  to  make  such  reports. 
The  control  of  the  system  of  accounts  and  the  forms  of  reports 
to  be  used  by  him,  rests  with  the  State  Comptroller,  although  not 
all  of  the  counties  have  as  yet  complied  with  the  Comptroller's 
requirements  in  this  respect.  Westchester  county  has  adopted  the 
entire  system  of  the  Comptroller  both  as  to  county  accounts  and 
as  to  the  county  budget. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

County  treasurer   $10,000  00 

Deputy  county  treasurer 3,500  00 

Cashier    1,800  00 

Stenographer 1,400  00 

Counsel 3,000  00 

Clerk 1,300  00 

Temporary  clerical  help   200  00 

$21,200  00 


SHER/ri       y//TN£SSES 


f,900 


sHERi  rr 

OEPYSHEmrirNESS  FEES 

ON  ^H^TERPRETER 

CONSTflBL ES^  L or  ~  ~~~  TTTa/^  ^„,j 

___Sxperr  a  net  /at/  resf/mony 

Preser^c^honr  ^he  peop/ e  m prosecution 
tnforcerrre^/-  .  cr^rrtes  anof  ,nsan>ty 
prodacho/-?  o:oc e&cfj /-i^S  . ^ 

cour/-  anc/  retu/         """""""""""" 
Sery/  c  es  as  . 

Jud^e  one/  CO 


COUNTY  COURT 


juoGe:,    I    (r€c:s  *30o)  ^/o.soo 

STE/^OG/^/tPMeff  S.SOO 


Tria/  of  "■ 
fippeo 


es    arfcJ  etyuify  juri^dichon  involving 
I  cases  in  a//  but  capital  crimen 


CLERK  OF  THE  COURT 


rs,/mpor?eI/nff 


JURY   SERV/CE 

COMr^iSSIONERS  or  JU/fO/fS 

(O/V   COt^    or  U   P/fYffOLL) 

G/T/>f/o  Jurors  ^/o,8oo 

Stcnogr/ipher  z.soo 

Tff/fTL  JURORS 

Gronc^ juri/  int^es/'/^afes  aliened 


C3/C t/77er7/s  (. 


c^/j-%f:y 


II]  Organization  of  Westchester  County  105 

SPECIAL  DEPUTY  EXCISE  COMMISSIONER 

Special  deputy  excise  commissioners  are  appointed  for  certain 
counties  by  the  State  Commissioner  of  Excise.  The  term  of  office 
is  ^YG  years. 

Westchester  county  has  such  a  deputy  and  one  assistant.  Ilis 
functions  may  be  briefly  summarized  as  the  collection  of  license 
fees  and  fines  for  the  sale  of  spirituous  liquors.  Sums  collected 
by  him  are  accounted  for  and  remitted  every  ten  days,  one-half 
to  the  State  and  one-half  to  the  municipality  wherein  they  are 
collected.  For  his  personal  compensation  he  receives  $1,250 
from  the  State  and  $1,250  from  Westchester  county.  The  salary 
of  his  assistant  is  divided  in  the  same  manner  between  State  and 
county.  The  county's  share  of  this  compensation  is  fixed  by  the 
board  of  supervisors. 

Salaries  and  Fees  for  Personal  Services 

(County  share  as  audited  by  State  Commissioner  of  Excise.) 
Position  Compensation 

Deputy  excise  commissioner $1,250  00 

Cashier   750  00 


;2,000   00 


The  State  pays  an  equal  amount. 

COUNTY  JUDGE 

The  county  judge  is  elected  by  the  county  electorate.  His  term 
of  office  is  six  years. 

He  is  the  presiding  judge  of  the  county  court.  The  jurisdiction 
of  the  county  court  is  both  original  and  appellate. 

Its  original  jurisdiction  covers  civil  cases  involving  values  of 
$2,000  or  less,  and  criminal  cases  not  involving  murder  or  extra- 
ordinary causes. 

It  also  includes  the  following  special  powers: 

Summary  proceedings. 

Supplementary  proceedings. 

Commitment  of  insane. 

Chamber  orders  of  the  Supreme  Court. 

All  surrogate  cases  in  which  the  surrogate  is  for  any  reason 
disqualified. 


II]  Organization  of  Westchester  County  105 

SPECIAL  DEPUTY  EXCISE  COMMISSIONER 

Special  deputy  excise  commissioners  are  appointed  for  certain 
counties  by  tlie  State  Commissioner  of  Excise.  The  term  of  office 
is  five  years. 

Westchester  county  has  such  a  deputy  and  one  assistant.  His 
functions  may  be  briefly  summarized  as  the  collection  of  license 
fees  and  fines  for  the  sale  of  spirituous  liquors.  Sums  collected 
by  him  are  accounted  for  and  remitted  every  ten  days^  one-half 
to  the  State  and  one-half  to  the  municipality  wherein  they  are 
collected.  For  his  personal  compensation  he  receives  $1,250 
from  the  State  and  $1,250  from  Westchester  county.  The  salary 
of  his  assistant  is  divided  in  the  same  manner  between  State  and 
county.  The  county's  share  of  this  compensation  is  fixed  by  the 
board  of  supervisors. 

Salaries  and  Fees  for  Personal  Services 

('County  share  as  audited  by  State  Commissioner  of  Excise.) 
Position  Compensation 

Deputy  excise  commissioner $1,250  00 

Cashier   750  00 


2,000   00 


The  State  pays  an  equal  amount. 

COUNTY  JUDGE 

The  county  judge  is  elected  by  the  county  electorate.  His  term 
of  office  is  six  years. 

He  is  the  presiding  judge  of  the  county  court.  The  jurisdiction 
of  the  county  court  is  both  original  and  appellate. 

Its  original  jurisdiction  covers  civil  cases  involving  values  of 
$2,000  or  less,  and  criminal  cases  not  involving  murder  or  extra- 
ordinary causes. 

It  also  includes  the  following  special  powers: 

Summary  proceedings. 

Supplementary  proceedings. 

Commitment  of  insane. 

Chamber  orders  of  the  Supreme  Court. 

All  surrogate  cases  in  which  the  surrogate  is  for  any  reason 
disqualified. 


106  County  Government  [Part 

Its  appellate  jurisdiction  covers  cases  from  the  justices  courts 
of  the  various  towns  and  villages  of  the  county  and  criminal 
appeals  from  the  city  court  of  Yonkers,  reviews  of  bastardy  pro- 
ceedings, and  appeals  from  certain  decisions  of  the  board  of  super- 
visors, boards  of  school  trustees,  etc. 

The  salary  of  the  county  judge  of  Westchester  county  is  fixed 
by  the  Legislature  at  $10,000  a  year. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

County  judge  (statutory  salary) $10,000  00 

Drawing  jurors 300  00 

County  Court,  civil: 

County  Court  stenographer 3,500  00 

Trial  jurors  (civil  term) 8,500  00 

Examination  of  incompetent's  account 300  00 

County  Court,  criminal: 

Grand  jurors   10,800  00 

Stenographer  to  grand  jury 2,500  00 

Triarjurors   .  .  .^ \ 14,700  00 

Board  of  jurors 800   00 

Interpreters    1,800   00 

Sanity  examinations   1,000  00 

Expert  witnesses   500  00 

Witness  fees 9,400  00 

Special  interpreter 100  00 

Justices,  constables,  and  police: 

Eees  in  felony  cases,   police,   constables,   and 

justices  .  . 2,500  00 


$66,700  00 


SURROGATE 

The  surrogate  is  elected  by  the  county  electorate.  His  term  of 
office  is  six  years. 

The  general  jurisdiction  of  this  court  covers  the  settlement  of 
estates  of  decedents  and  consists  of  taking  proof  of  wills,  admitting 
wills  to  probate,  or  the  reverse,  granting  and  revoking  letters 
testamentary  and  letters  of  administration,  controlling  and  settling 
the  accounts  of  executors,  administrators,  and  trustees,  and  the 


^OMg^j  Q^  RECORDS 


CouJ^ 
Cl£/ 


CL£Rf< 


3,000 


^O  6/>- — ,.    , , 

{oR^s  ^^^j^  o/=  a//  c^ocurr?  ents 
AjjJ/s   var/ous   ofF/ciaJ 


/■        '5/-arr7en/'aru  ad/v/n/JZ/'a/ion, 
-^^i^^^P)^  (decrees ^  e^c. 
^^^^g^of  a/f  off/c/aJ recofJs. 

of  a// 


?ragre  -^3^000  oc/ear. 


SURROGflTtS  COURT 

TO  TflL  5/1 L  f)HIE5  OF  OFFICE             ^3  3,1  OO 

SU/9f?OG/!T£                                                                     -^Z  0,000 
EX/IMINEROFGUfi/fO//INf)CC0UNT5                            SOO 
P£ffSONflL   flTTEf^OflNT                                               /,SO0 

proof  ofujills,  sert/emertf  of  es/o/es, 
fjppoinfmenf  of ffuorc^ions,  o<Jmir7, sfra /ors, 
execufors,    confro/  of  /rusf  funds  Ofisin^ 
f'-ony    <jjif/5.    cfecederifs-   esfofes  u^defern7/nec/>rc 
fTsfahf/sfj/nenf    arJc/ rT70/nfefjar7ce  of  recor-ds 
of  L^/ffs.  feffer-s    of  a<^^^ n^sfr-afi ory.  /effe^s 
fes/c7^er,far-^.  /e^fe^s   of  s'^':>r-a/,  a^sf„yo  ^ 
cfecrees    anaf  orcfer- s,    caurf   artcf  frusf  fund 

CLERH    or   COURT 

D£f=uTy  Clctrk                         2,s-oo 

C^r,era/  BUper^,^,or,  ofoff,ce<2nd^foff 
/ssue  cfaf/oiis.  Take  proof  of  UJ///5. 
/s,sae  a//  ordefs,sujbpoer7a5_   ana' 
offter  ^ayoe/-s  rrof^et^uir/ng' 

^ 

-^ 

^ 

^ 

^ 

^ 

/rOM/N/5  TR/l  TION  BURE/tU 

Tff/fNSFER  T/lXBURE/iU 

BUffE/lU  OF  PFCOROS 

CouffTSr£/VOS/r/>PM£fi           ti.Soo 

Clerks            2                      s^^oo 

T/f0f/srsp  Tax  fIssis'T    * 2,^00 

fpt:co/fo   CLEffK                  ■^/,Soo 

CLCPffS                                                     3,000 

Supery/s/on  of  /ro/rsfef/ax proceetj 
inaa.    Mmi/oingr  of  records  ffitreof. 
fif/ngr  0/ aJ/po/oers  onafdoco- 
rri  enfs  per-fofn/ng'  /fje^efc  . 

/Feporf/rr^A  Sfa/e  Compfroller 

a//   eafafe^  fded  o^ifh  sJrroffoZe. 

f7ppr<7/saf^    and  fax   assessed 

f?et:ord/na-  of  a//  documeirfs 
sacf?  as    c^,//s.var,ous   off, cot 
fefters  {tesfamenfarj/^  adminu/nifiiii, 
^uord/arjsft/jo)    decrees    eZc. 

/ndex.n^of  a/J  off, col  records. 

Chargre  of  a/I  clerica/  LUOrM 

PreaaraZ-ior,  of  aapers, /e/-/-ers 
"  ,   ^,'f^""^^'-o/''Or7./<eep,ng  account 
ofa//rece,^/r  end  d,s£ur^en,cnA>. 

OfF,c,o/  fees    ^ece,^ed  fo^ 

/f^e  S 

.r. 

o^afe  5  Courf  an d pa/d  fo  ff? e  Co 

.. 

/y   Trea 

surer  ai^erag'e  ^3,000  a^ear. 

II]  Organization  of  Westchester  County  107 

enforcement  of  payment  of  debts  and  legacies  involved  in  siicli 
accounts  and  settlements.  The  court  also  directs  tlie  disposition 
of  real  property  and  interests  therein  of  decedents,  with  the 
adjustment  of  proper  claims  and  the  distribution  of  proceeds, 
and  it  must  administer  justice  in  all  matters  relating  to  dece- 
dents' affairs. 

Another  of  its  functions  is  the  appointment  and  removal  of 
guardians  for  infants  and  the  enforcement  of  just  administration 
of  the  affairs  of  wards  and  of  proper  accounting  in  such  matters. 

Certain  powers  of  the  surrogate  are  exercised  by  his  clerk  or 
deputy  clerk,  such  as  the  certification  of  any  records  of  the  court, 
the  issuance  of  certain  mandates,  prescribed  by  the  code  of  civil 
procedure,  adjournment  in  case  of  disability  or  absence  of  the 
surrogate,  taking  of  acknowledgTaents  or  proofs  to  be  filed  or 
used  in  surrogate's  court^  and  upon  the  clerk  rests  the  respon- 
sibility of  keeping  a  trust  fund  register  containing  all  the  essen- 
tial facts  of  proceedings  in  which  such  trust  funds  are  concerned. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

Surrogate    $10,000  00 

Surrogate's  clerk 4,000  00 

Deputy  clerk 2,500  00 

Personal  clerk    1,200  00 

Record  clerk    1,800  00 

Recording  clerk 1,700  00 

Assistant  recording  clerk 1,300  00 

Index  and  accounting  clerk 1,G00  00 

Stenographer  and  clerk 1,800  00 

Court  stenographer    1,800  00 

Court  officer 1,200  00 

Court  officer 1,200  00 

Examiner  of  guardian  accounts 500  00 


to" 


$30,600  00 
Transfer  tax  clerk  (State  salary) 2,500  00 

$33,100  00 


II]  Organization  of  Westchester  County  107 

enforcement  of  payment  of  debts  and  legacies  involved  in  such 
accounts  and  settlements.  The  court  also  directs  the  disposition 
of  real  property  and  interests  therein  of  decedents,  with  the 
adjustment  of  proper  claims  and  the  distribution  of  proceeds, 
and  it  must  administer  justice  in  all  matters  relating  to  dece- 
dents' affairs. 

Another  of  its  functions  is  the  appointment  and  removal  of 
guardians  for  infants  and  the  enforcement  of  just  administration 
of  the  affairs  of  wards  and  of  proper  accounting  in  such  matters. 

Certain  powers  of  the  surrogate  are  exercised  by  his  clerk  or 
deputy  clerk,  such  as  the  certification  of  any  records  of  the  court, 
the  issuance  of  certain  mandates,  prescribed  by  the  code  of  civil 
procedure,  adjournment  in  case  of  disability  or  absence  of  the 
surrogate,  taking  of  acknowledginents  or  proofs  to  be  filed  or 
used  in  surrogate's  court,  and  upon  the  clerk  rests  the  respon- 
sibility of  keeping  a  trust  fund  register  containing  all  the  essen- 
tial facts  of  proceedings  in  which  such  trust  funds  are  concerned. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

Surrogate    $10,000  00 

Surrogate's  clerk 4,000  00 

Deputy  clerk 2,500  00 

Personal  clerk    1,200  00 

Record  clerk    1,800  00 

Recording  clerk 1,700  00 

Assistant  recording  clerk 1,300  00 

Index  and  accounting  clerk 1,600  00 

Stenographer  and  clerk 1,800  00 

Court  stenographer   1,800  00 

Court  officer 1,200  00 

Court  ofiicer 1,200  00 

Examiner  of  guardian  accounts 500  00 

$30,600  00 
Transfer  tax  clerk  {State  salary) 2,500  00 

$33,100  00 


108  County  Government  [Part 

SUPREME   COURT 

The  Supreme  Court,  as  already  stated,  is  not  a  county  but  a 
State  department,  although  it  holds  sessions  in  and  for  the  benefit 
of  the  county,  it  being  the  general  court  of  originah  jurisdiction. 
The  field  of  actions  and  other  matters  cognizable  by  this  coui-t 
is  very  broad,  and  it  is  not  within  the  scope  of  our  brief  descrip- 
tion of  Westchester  county  government  to  even  outline  such  mat- 
ters. The  accompanying  chart  of  the  organization  of  the  court 
indicates  sufficiently  its  relation  to  the  county. 

Briefly  it  may  be  said  that  all  actions  in  law  and  equity  that 
are  not  original h^  cognizable  by  Federal  courts,  or  courts  organized 
for  special  particular  fields,  may  be  pleaded  before  this  court. 
There  is  no  limitation  as  to  values  in  civil  actions. 

The  Supreme  court  library  of  Westchester  county  was  created 
by  chapter  304  of  the  Laws  of  1908,  placed  in  the  Consolidated 
Laws  as  section  1070  of  the  Education  Law  of  1909,  present 
section  1178  of  the  same  law.  The  library  is  supported  from 
two  sources ;  requisition  by  the  board  of  library  trustees  upon  the 
board  of  supervisors  for  maintenance  and  supplies,  and  State 
appropriations. 

The  duties  of  the  librarian  are  fixed  by  the  library  trustees. 
For  Westchester  county  they  are  as  follows :  First,  to  annotate 
by  card  system  all  sections  of  the  Consolidated  Laws  and  Codes; 
second,  to  keep  a  card  index  of  late  decisions  for  the  use  of  the 
judges;  and  third,  to  exercise  supervision  and  general  care  of 
the  library,  including  indexing  and  filing  system.  The  salary 
of  the  librarian  is  paid  by  the  board  of  supervisors.  The  State 
pays  for  binding  and  card  indices,  under  a  general  allowance  of 
$600  per  annum.  The  county  supplies  rooms,  heat,  light,  janitor 
seiwice,  etc. 

In  1898  there  was  created  the  office  of  librarian  of  the  county 
law  library,  who  is  paid  by  the  board  of  supervisors.  At  present 
he  acts  as  clerk  of  the  Supreme  Court  librarian.  There  are  now 
about  8,700  volumes  in  the  library. 


SHERIFF 


L/iW  L/BR/1RY 


Sheriff 

DFP'Y  S/-/£RI, 


Pres  er  va//on 
COur/-  root??.  Ertfcr 
ofp/'esJe//f7^jus//ce 
pr/s/orrer's  //7  cour/ 
Serv/ce  OS  messi 
Or?c/  coc/r/^  o/"//'< 


L  IBRPR/^N 


^ 


2,000 

/,soo 


Cus/oc^c/  of  Cour?  A/  and  Supreme 
Cour/-  //hrc7rj/.  /Prrno/a/'/or?  of  /aous 
cyr^c:/  co  de  s .  //^c/ex//7^  of  //brorj/ 

Sear  ch  of  cases  for  judgre  s . 


CLERK  OF 


W/TNESSES 


SPEC//JL  DEPLWI  TNES5E5  {rees)     ^SJSO 

Jn-^par^e/;,^       A^  people  In  /he 
<^nd  record    ^^^^^^^.j;^    ^f  cringes 

J^/^^^2^/7^  people  are  plain  Ijff 
of  cour/-  pre 


SHERIFFS  SERVICE 


,/f,Cf^S 


CL  ERK  or  THE  COURT 


-ecofd  of  /^heir  • 
'■//■tendance. 


SUPREME   COURT 


JUSTICES.  5   nT*n.SOO  ^»c^  )  rali? 

STCNOGRflPHCRS  -f  AT  *3.  600f/f.'i°^^^^  ^^ 

CONFinENTIflLCLERKS   S    ■      S,500-)      ' 
SPECIAL  TERM  STENOGRAPHER  ^3,500 

EMEGENCY    STENOGRfiPHER  J,000 


JURY  SERVICE 


COMMISSIONERS  or  JURORS    2 

GR/JNO  JURORS,  nMo   ^6,O00 
STE/^06.  ToGff/lnoJufrr,      2,S00 


f/e/d  of 


^errf  afci^c 


DEFENSE  OF  CRIMINALS 


COUNSEE   (rsirs) 
cfjctrg^ec/ 


^■^,000 

flppoi nled  at/ cour /-    lo 
defend  /ndi^enf  nr/BOners 
'       ,fh  capil-al 


LRW  LIBRARY 


LIBRflRIRN  ^2,< 

RSST  LIBRRRIRN  I, SCO 


Cusfodt/cf  Cou^A/  and  Su/srsme 
"ourf  l/hrc7^y.  f?nr7ola/'fO/^  of  /acuz 
^r?d  codes,  /rrdejt/^^of  //hrarj/ 

Sear-ch  of  coses  forjudges. 


WITNESSES 

Wl  TNESSES  {rsc. 
INTERPRETER 

Ex  perl  and  latf 
for  l-fie  people  /n 
prosecijUon  of  c 
artd  olher  causes. 
Hie  people  ore pla 

)    ^S.7S0 
1,800 

lesl/rr?anj/ 

-Imes 
ujherein 
Inflff. 

11] 


Okganization  of  Westchester  County 


109 


NINTH  JUDICIAL  DISTRICT 

Salaries  and  Fees  for  Personal  Services 


Position 

Levied  hij  the  State: 

Contributions  to  expenses  of  Judicial  District : 

Additional  compensation  of  justices  of  the  Su- 
preme Court  in  the  I^inth  Judicial  District 
and  stenographer 

Compensation  of  the  deputy  clerk  and  attend- 
ants of  the  Appellate  Division  of  the  Su- 
preme Court  in  the  Second  Judicial  De- 
partment and  for  a  case  and  consultation 
clerk  and  two  confidential  clerks 

Compensation  of  confidential  clerks  to  justices 
of  the  Supreme  Court  in  the  Xinth  Judicial 
District 

Compensation  of  the  justice  of  the  Supreme 
Court  designated  to  the  Appellate  Division 
of  the  Second  Judicial  Department  from  any 
district  other  than  the  Second  Judicial  Dis- 
trict   

Compensation  of  confidential  clerk  to  justices 
of  the  Supreme  Court  designated  to  the  Ap- 
pellate Division  of  the  Second  Department . 

For  compensation  for  ofiicial  referee  of  Appel- 
late Division,  Second  Department 


Share  of  compen- 
sation paid  by 
Westchestor  county 


.30,224 


4,974  89 


6,948  18 


1,811 


5,779 


25 


2,113  12 


82 


151,851   85 


Levied  hy  the  Comity: 

Supreme  Court,  Civil: 

Special  stenographer $1,000  00 

Special  Term  stenographer^ 3,500  00 

Trial  jurors  (Civil  Term)  Parts  I  and  II 33,500  00 

Supreme  Court,  Criminal: 

Grand  jurors 6,000  00 

Stenographer  to  grand  jury 2,500  00 

Trial  jurors  .  .  .  ^ ^ 14,500  00 

Board  of  jurors 1,000  00 

Interpreters 1,800  00 

Sanity  examinations .  250  00 

Expert  witnesses 1,500  00 


II]  Organization  of  Westchester  County  109 


NINTH  JUDICIAL  DISTRICT 

Salaries  and  Fees  for  Personal  Services 

Position  Share  of  rompcn- 

!vied  hy  the  State:  _         _      _  wcr££?™u'.ty 

Contributions  to  expenses  of  Judicial  District : 

Additional  compensation  of  jnsticcs  of  the  Sn- 
preme  Conrt  in  the  Ninth  Judicial  District 
and  stenographer $30,224  59 

Compensation  of  the  deputy  clerk  and  attend- 
ants of  the  Appellate  Division  of  the  Su- 
preme Court  in  the  Second  Judicial  De- 
partment and  for  a  case  and  consultation 
clerk  and  two  confidential  clerks 4,974  89 

Compensation  of  confidential  clerks  to  justices 
of  the  Supreme  Court  in  the  Ninth  Judicial 
District 6,948  18 

Compensation  of  the  justice  of  the  Supreme 
Court  designated  to  the  Appellate  Division 
of  the  Second  Judicial  Department  from  any 
district  other  than  the  Second  Judicial  Dis- 
trict    1,811  25 

Compensation  of  confidential  clerk  to  justices 
of  the  Supreme  Court  designated  to  the  Ap- 
pellate Division  of  the  Second  Department.  2,113   12 

For  compensation  for  ofiicial  referee  of  Appel- 
late Division,  Second  Department 5,779   82 


$51,851   85 


Levied  hy  the  County: 

Supreme  Court,  Civil: 

Special  stenographer $1,000  00 

Special  Term  stenographer^ 3,500  00 

Trial  jurors  (Civil  Term)  Parts  I  and  II 33,500  00 

Supreme  Court,  Criminal: 

Grand  jurors 6,000  00 

Stenographer  to  grand  jury 2,500  00 

Trial  jurors  .  . ^ 14,500  00 

Board  of  jurors 1,000  00 

Interpreters 1,800  00 

Sanity  examinations 250  00 

Expert  witnesses 1,500  00 


110  CouTv'TY  GovEKXMENT  [Part 

Share  of  compen- 
sation paid  bj- 
Position  Wtstchester  county 

Supreme  Court,  Crimiual  - —  Continued: 

Witness  fees $4,000  00 

Defense  of  criminals 4,000  00 

Supreme  Court  Library: 

Librarian " 2,000  00 

County  librarian 1,500  00 


$77,050  00 


$128,901   85 


COMMISSIONER  OF  JURORS 

Commissioners  of  jurors  are  appointed  by  a  special  board, 
consisting  of  the  county  judge,  tlie  sheritf,  the  district  attorney, 
and  the  county  treasurer.  The  term  of  office  is  four  years,  begin- 
ning on  the  second  "\Ionday  in  May.  His  functions  are  to  receive 
the  lists,  sent  to  him  by  town  and  city  officers,  of  names  stated  by 
such  officers  as  available  for  jury  service;  to  examine  such  lists 
as  to  eligibility,  reject  the  names  of  those  who  are  exempted  by 
statutes  from  such  service,  and  to  prepare  a  selected  list  of  those 
eligible ;  to  canvass  this  whole  list  individually,  summoning  the 
persons  named  thereon,  when  necessary,  to  appear  before  him  for 
examination ;  to  prepare  a  final  revised  list  of  all  the  names  elig- 
ible, and  file  a  copy  of  such  list  with  the  county  clerk.  Panels  of 
petit  jurors,  chosen  by  lot  from  such  lists,  are  drawn  by  a  board 
consisting  of  the  county  judge,  the  sheriff,  and  the  commissioner 
of  jurors.  The  panel  of  petit  jurors  consists  ordinarily  of  sixty, 
but  may  be  varied  by  court  order.  A  panel  of  grand  jurors  con- 
sists of  from  twenty-three  to  twenty-five,  as  the  court  may  specify. 
A  trial  jury  of  twelve  is  drawn  from  the  petit  jury  panel  by  a 
court  officer  in  the  court  room  by  lot  in  the  presence  of  the  judge. 
A  grand  jury  consists  of  from  sixteen  to  twenty-three  of  the  panel 
of  grand  jurors.  The  exemptions  from  jury  service,  provided  for 
by  statute,  are  so  numerous  that  they  leave  the  commissioner  of 
jurors  sometimes  a  very  difficult  task  in  finding  a  sufficient  number 
of  eligible  men  to  provide  all  the  trial  jurors  necessary  for  a  busy 
term  of  court. 

The  commissioner  of  jurors  is  obliged  to  keep  records  of  lists 
prepared  and  certified,  jurors  drawn,  and  services  actually  per- 
formed by  jurors. 


COMMISSIONER  OF  JURORS 


Commissioner  ^3,soo 

Deputy  Comm'r  2,000 

Temp ORfiR Y  Empl o yees  300 


Preparohon  oF  lists  of  c/t/^ens 
e//g/ble  and  available  for  Ju r (^ 
service  /n  Westch ester  Cour^tc/. 

Examlnaf/on  aA7c/  revision  of  such 
as  /o  exemptions. 

f?ejection  of  exen^pt  nances. 

Fiiing  oF  certified  correct  lists 
uuitt?  the  Counti/  Clerk. 

Dra uul n^  of  Juri^  panels  needed 
for  eac/n  trial  term    of  court. 

Oraouinjgr   of  Grand  Juries, 

Notificalion  of  jurors  draoun. 

Ousted  if  of  records  pertaining  to 
Juries  anal  Jure/  service  intheCounttf, 


DEPUTY  EXCISE  COMMISSIONER 


/=>/?/ a  GV  /='/?/D  BY 

ST/^T£:  COUNTY 

^/,2so  SpEcmL  Deputy  Comm'r  ^  1,2  eg 

ISO            Cpshier  750 


Collect  all  excise  fees  for  various 
grades  of  licenses  ir  the  Countif. 

CotJect    excise    fines. 

Disburse  receipts  evert/  ten  dacfs^ 
one  half  to  state,  and  one  half  to  the 
n^c/nic/pali tu   ouherein  fees  and  fines 
ouere  collected. 


?\^\fv 


AWO-A-^^^i. 


-^^S\        ! 


D/STRICT    /7TTORNEY 

TOT/IL  PCRSON/IL    SERVICE,  ^Sl.aoO 


District  /Jttorney 


^  a,  500 


Prosecution  of  criminal  violahon  of  lauu  cognnable 
Ay  courts  of  the  county  {^mclud ing-  special  stofuUs, 
such  as   exc/se,  pure  food,  hospital-  fir«-escape,et^ 

/lccocjr?tirT^  for  morret^B  of  his  of  fi  c  e,  ana  pay 
peri octical ly  to   counti^  treasurer . 

f?eports  in  ourittngr  to  County  Court,  of  actions 
instituted  i>y  his  off/ce. 

Sr/rj^irjg    of  actions   to  recover  forfei  ted  hoi  I  s . 

Catting  Sheriff  to  aid  irt   criminal  matters. 

Oestruction  of  g-ci rr7 b t i n gr  apparatus,  obscene 
prints,  fcslse   ujeiqhts    and  measures,  etc^. 

Comp)ufsior7    of  elected  officials  to    shouj 
arrtpali^rj    exp 


ordered . 


'  j'j'-y- 


complaints  and  IN0ICT/>J€NT5 


FlffST  /ISST  OlSTftlCT /JTTOIfNEY      9-^,000 

Second  ••  ••  ••  3,soo 


fJii 


>  Oisir 


/Utorney. 


t/Tvesttgation    of  comply, ,,, ^,  ^.  ^^^,„«. 
>  ^roncl  Jur y. 

Preporotlory  and prosecut/on  of  cc^s 
ri  irrd/cfnt erjtt  bt/  the   grcsnd Jury. 
Trial  of  causes  in  the  appropr/ate   court 
Sue  ft  special  cuorA  as  assiyried  to  t/ret 
bt/  //re  Dts/r/ct  tfttorrrey. 


INVESTIO/iriON  AND  CVIDENCf  SfffVICS: 


DETECTIVES  JINO  SPL   INIESTIG/ITORS      *IJ-,000 
PHO  TOGfmPHERS,  ENG'HS,  CHEMISTS,  Etc.         I,  SO  0 

Expert  Witnesses  10,000 

COI^PENSflTION orDETfllNED WlTHESSES    -^,000 
ClERIC/IL  MELP    (sTENOCfftPHY)  500 


■tion  of  evider^ce.Specol  detecliYerfarii 
ion  of p/ctures,  d/ag'rams  etc.,  of 
'cringe .     Expert   exan7ination    of 
9viderrces  of  crime  or  misconduct. 


COUNTY  iNvesrie'/i  ^/,8oo 


Such  detectiy 
assigned  to  hir 
attorrjet/. 


Bu/?Efiu  or 

JURORS  /mo  WITNESSES 


Oeputy  Sheriff 

(O^SHS, 


Hee/j/n^  of  iJraf/' book /^or  comper. 

Oroi^in^  of  scihpoenas  ^or  cf/s/r/c/' 
■3//orrTeu.Mcepif7ejrofrecorc/s  o/ 


<^rcirr£:fjurt/  c 


L/^W  CLERK 


^/,800 


Custody  of  fiiin^  of  all 
recorc/s  of  fhe  cf/s/>'/cfQftorney's 
i^e/sa^/'/77  ff/7f~ 

Off/ce  sfetfogrrap/rer. 


II]  Organization  of  Westchester  County  111 

Salaries  and  Fees  for  Personal  Services 

Position  Compen&ation 

Commissioner  of  Jurors $3,500  00 

Regular  clerks  and  assistants,  deputy 2,000  00 

Temporary  employees 300  00 


$5,800  00 


DISTRICT  ATTORNEY 

The  district  attorney  is  elected  by  the  county  electorate.  His 
term  of  office  is  three  years. 

In  a  broad  sense,  the  district  attorney  is  in  closer  touch  with 
the  people  in  general  than  any  other  county  officer.  It  is  to  the 
district  attorney  that  resort  is  had  for  the  prosecution  of  those 
who  have  perpetrated  crime.  Upon  the  district  attorney,  in  large 
measure,  depend  standards  of  municipal  ethics  and  morality,  for 
it  is  upon  his  initiative  that  prevention  of  gambling,  pool  rooms, 
and  illicit  and  immoral  business  enterprises  of  various  kinds  is 
effected  or  their  final  abolition  is  secured. 

In  the  prosecution  of  crime,  therefore,  he  is  the  direct  repre- 
sentative of  the  people.  He  acts  on  his  own  initiative  in  the 
prosecution  of  excise  violations,  in  the  suppression  of  gambling 
and  of  other  illicit  and  immoral  practices.  He  exercises  in  this 
respect  a  quasi-judicial  function  as  to  the  merits  of  complaints 
brought  before  him,  and  even,  to  some  extent,  as  to  the  prosecution 
of  indictments  found  by  the  grand  jury. 

When  criminal  actions,  in  behalf  of  the  people,  are  instituted, 
he  has  entire  charge  of  the 'preparation  of  the  cases  and  the  direc- 
tion of  the  prosecution,  and  may  employ  such  detectives,  expert 
witnesses,  and  procure  such  other  types  of  evidence  as  may  be 
necessary  to  guarantee  the  full  rights  of  the  people  in  such  trials. 

He  is  subordinate  to  the  Attorney-General  of  the  State,  who 
may,  if  he  deems  proper,  supersede  the  district  attorney  in  any 
action  instituted  by  him,  and  conduct  such  action  himself  or 
through  his  agents.  The  Attorney-General  may  call  upon  the  dis- 
trict attorney  also  to  assist  in  the  prosecution  of  any  cases  to  which 
the  State  is  a  party. 


S 

?^T^\r%. 

^\N<i^■^^ 

^"^V\W 

%t\    { 

^  v^! 

i 

I 

i 

o^^?v\5% 


'^\.^^^v''vSg>| 


^■\V\\^A'=\^0O 


S5J  o\ 


\*\^  '?»<^\  ^^j 


,^\^  ?C^V^^*!iMV^\  \  -WvUOO 


II]  Organization  of  Westchester  County  111 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

Commissioner  of  Jurors $3,500  00 

Eegular  clerks  and  assistants,  deputy 2,000  00 

Temporary  employees 300  00 

$5,800  00 


DISTRICT  ATTORNEY 

The  district  attorney  is  elected  by  the  county  electorate.  His 
term  of  office  is  three  years. 

In  a  broad  sense,  the  district  attorney  is  in  closer  touch  with 
the  people  in  general  than  any  other  county  officer.  It  is  to  the 
district  attorney  that  resort  is  had  for  the  prosecution  of  those 
who  have  perpetrated  crime.  Upon  the  district  attorney,  in  large 
measure,  depend  standards  of  municipal  ethics  and  morality,  for 
it  is  upon  his  initiative  that  prevention  of  gambling,  pool  rooms, 
and  illicit  and  immoral  business  enterprises  of  various  kinds  is 
effected  or  their  final  abolition  is  secured. 

In  the  prosecution  of  crime,  therefore,  he  is  the  direct  repre- 
sentative of  the  people.  He  acts  on  his  own  initiative  in  the 
prosecution  of  excise  violations,  in  the  suppression  of  gambling 
and  of  other  illicit  and  immoral  practices.  He  exercises  in  this 
respect  a  quasi-judicial  function  as  to  the  merits  of  complaints 
brought  before  him,  and  even,  to  some  extent,  as  to  the  prosecution 
of  indictments  found  by  the  grand  jury. 

AYhen  criminal  actions,  in  behalf  of  the  people,  are  instituted, 
he  has  entire  charge  of  the 'preparation  of  the  cases  and  the  direc- 
tion of  the  prosecution,  and  may  employ  such  detectives,  expert 
witnesses,  and  procure  such  other  types  of  evidence  as  may  be 
necessary  to  guarantee  the  full  rights  of  the  people  in  such  trials. 

He  is  subordinate  to  the  Attorney-General  of  the  State,  who 
may,  if  he  deems  proper,  supersede  the  district  attorney  in  any 
action  instituted  by  him,  and  conduct  such  action  himself  or 
through  his  agents.  The  Attorney-General  may  call  upon  the  dis- 
trict attorney  also  to  assist  in  the  prosecution  of  any  cases  to  which 
the  State  is  a  party. 


112                                  County  Government  [Paii; 
Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

District  attorney   $8,500  00 

Assistant  district  attorney 4,000  00 

Second  assistant  district  attorney 3,500   00 

Law  clerk 1,800  00 

Confidential  stenographer 1,200  00 

Detectives  and  special  investigation 15,000  00 

Pliotograplis,  snrveys  and  clicmical  analysis. 1,500  00 

Stenographer  and  typewriting 500  00 

Expert  witnesses    10,000  00 

Compensation  of  detained  witnesses 4,000  00 

County  investigator 1,800  00 


$51,800  00 


CORONERS 

The  coroner  is  chosen  by  the  connty  electorate.  His  term  of 
office  is  three  years.  The  law"  prescribes  that,  for  counties  con- 
taining a  population  of  100,000  and  over,  four  such  coroners  shall 
be  elected.  In  other  counties  the  number,  not  to  exceed  four,  is 
to  be  fixed  by  the  board  of  supervisors.  The  coroner's  chief  func- 
tions are  those  of  inquiry  into  the  causes  of  the  death  or  dangerous 
wounding  of  any  person  who  has  so  suft'ered  under  circum- 
stances which  afford  reasonable  ground  to  suspect  criminal  causes 
therefor.  He  is  empowered  to  impanel  juries  and  hold  a  court  to 
inquire  into  such  matters,  and  to  summon  and  examine  witnesses. 
For  any  person  or  persons  shown  thereby  as  chargeable  with  such 
crime,  or  as  furnishing  cause  for  belief  of  their  giiilt,  the  coroner 
must  issue  warrants  of  arrest. 

In  case  of  vacancy  in  the  ofiice  of  the  sheriff,  there  being  no 
under  sheriff,  the  coroner  must  succeed  to  the  duties  of  the  sheriff, 
and  perform  them  until  that  office  is  otherwise  filled.  There  ap- 
pears to  be  no  function  of  the  coroner's  ofiice  that  is  not  a  redupli- 
cation of  the  functions  of  some  other  department  or  county  office. 


y 

COPOt 

CORONER 

CORONEP? 
TEMPORARY  I 

P^Y3/C/AN5 

5TEN0GP/i.P/iER 

/NTEPPPETER 

Coroner             ^zpoo 
TEMPORARY  EMPLOYEES 

Pt1Y5ia/iN5                   ^     900 

5TEN06P/iPHEP         ^     150 

INTEPPPETER          ^        75 

^3J25 

*              1 

* 

/.\es/-/Qafe    causes, 
andst  of  parties 
char 

2be    -fil/ed. 


CORONER 
SERVICE 

TO  TA L  SALA[?IE5  Sc  FEES  ^/9,9  75 

^ 

^ 

y 

\ 

- 

x^ 

CORONER 

CORONER 

CORONER 

CORONER 

Coroner           ^zpoo 
TMPORARY  EMPLOYEES 

PnviiciANS                ^3,500 

5TeN0GR/iPt1£R        ^/JOO 

/NTERPffeTER          ^   100 

^6,700 

Coroner              ^zpoo 
TEMPORARY  EMPLOYEES 

Pf1K5/CMN5                       ^JfiOO 

STENOGPAPIiCR          ^925 

Interpreter          ^     75 
^6,000 

Coroner             ^2,000 
TEMPORARY  EMPLOYEES 

Pny.5ia^N5                    ^I.BOO 
5reN0GR/IPt1ER           ^  Z75 

Interpreter          ^     75 

Coroner             ^2,000 
TEMPORARY  EMPLOYEES 

PflYSICIANS                    £      900 

5TEN0GP,4PflCP        -S"     150 

INTEPPR£TER          ^        75 

^3,125 

* 

% 

* 

* 

*         runcnon^ 

1- Inquire     ir 

and    to  ^del-ermi 

choroeoble     ivith 

Z-To   ach  OS 

sheriff 

ners,- iame    tor    all — 
es    of   sudden    or    v^iolenl 
Iher    death    resulted    frorr 

in    cose    of    i/acancy    in 

death.          hold   court    of    inquest    to    inye- 
7    crime.          To    issue    tvarra?if   for   arrest 

office    of   sfieriff.     Till     office    is    olhert^ise 

ligate    causes. 
Si  parties 

filled 

SHERIFF ^w.ooo 

TOTAL    3^LARIE5    OF  OFFICE ^63,200 

Execution  of  court  orders.  Ser\/ice  ot  processes 
Preserve tion  ot  order  in  courts  Service  ot  sub- 
poenas^ jury  notices^    bench   lA/orronts.  tor  district 


(where  necessary)  ot  tite,  tiberfy  ond  property    ot 
^persons    in   county 

Custody  and  superriston  ot  county  jatls  and  prisons 


ADMINI5TPATIVE:  SERVICE 

DEPUTY  SKfllFFS    4  ^SfiOO 

CLEOm  2  ^3,300 

COUNSEL  I  ^2  000 


proces 

Serine   bench   warrants^ 

subpoenas  and  jury  notices' 

tor  district  attorney 


UNDER  SHERIFF    ^Jpoo 


Genera/  supenrision  oi/er 
office   ond  staff 

Succession  to  shrievalty 
in  case    of  yoconcy. 


J/l/L  SERVICE 
Warden  I         ^i.eoo 

A55T  WAPDEN3       3  ^3,900 

PHrsici/QN  I        *  .soo 

fOUTPOt^S     .  2  V,200 

COO/r&  SERVANTS  ■»  ,600 

CustDcty  ond  core  of  pris- 
oners committed  by   maprs 
trotes      Provision    af  food 
ond  necessary    cfothing 
for   prisoners- 


COURT  SERVICE 

DEPurr  SNEPirrs  Z3  ^Zffioo 
5ffE»irr  AND  Deputies 
AS  coupT  tHAY  Direct 

Guard  of  courts  in  session 
Preservafion  of  order 
Serve  as  messengers  for 

judge    attorneys,  and  clerK 
Producing  prisoners    in 

court    OS   directed  and  re- 

furnin£i  same  to  custody 

of  sheriff 


II]                  Okganization  of  Westchester  County  113 
Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

Coroner $2,000  00 

Physicians  (external  examination  and  autopsies)  .  3,500  00 

Stenographer 975  00 

Interpreter    100  00 

Typewriter 125  00 

Coroner 2,000  00 

Physicians  (external  examination  and  autopsies)  .  3,000  00 

Stenographer .  800  00 

Interpreter    .  . 75  00 

Typewriter   125  00 

Coroner 2,000  00 

Physicians  (external  examination  and  autopsies)  .  1,800  00 

Stenographer    150  00 

Interpreter   75  00 

Typewriter 125  00 

Coroner 2,000  00 

Physicians  (external  examination  and  autopsies)  .  900  00 

Stenographer    75  00 

Interpreter    75  00 

Typewriter 75  00 


$19,975  00 


SHERIFF 

The  sheriff  is  elected  by  the  county  electorate.  His  term  of 
office  is  three  years,  and  he  cannot  succeed  himself  in  office.  As 
already  indicated,  the  sheriff's  powers  and  functions  are  distrib- 
uted over  several  fields  of  governmental  control.  He  is  the  peace 
officer  of  the  county,  and  in  the  maintenance  of  the  public  peace, 
and  the  suppression  of  riots  or  other  disturbances,  he  may,  if 
needed,  levy  posses  of  citizens  or  call  upon  the  State  militia  for 
aid. 

As  an  officer  of  the  courts,  he  must  guard  and  protect  the  courts 
when  in  session,  execute  its  mandates,  serve  its  processes,  confine 
and  produce  in  court,  as  directed  by  the  courts,  any  or  all  prison- 
ers committed  to  his  charge. 

He  must  assist  the  coroners  and  the  district  attorney  in  crim- 
inal investigations,  and  serve  subpoenas,  jury  notices,  and  bench 
warrants  for  the  district  attorney. 


114:  County  Government  [Part 

He  also  has  charge  of  the  jails,  and  is  obliged  to  provide,  at  the 
expense  of  the  county,  such  food  and  such  clothing  and  other  sup- 
plies as  may  be  needed  for  the  prisoners  confined  therein.  Such 
correctional  functions  as  are  performed  for  the  county  are  in  his 
charge. 

The  sheriff  of  Westchester  county  is  compensated  by  both  fees 
and  salary.  The  amount  of  fees  received  is  not  made  public  by 
the  sheriff,  but  is  variously  estimated  at  from  $8,000  to  $20,000 
in  addition  to  his  salary. 

Salaries  and  Fees^'  for  Personal  Services 

Position  Compensation 

Sheriff $10,000  00 

Under  sheriff 3,000  00 

Counsel    ^ 2,000  00 

Clerk 1,800  00 

Assistant  clerk 1,500  00 

Twenty-eight  deputies'  salaries  at  $1,200  each  (as- 
signed to  courts)    33,600  00 

Deputy  sheriff   2,000  00 

Deputy  sheriff ' 2,000  00 

Deputy  sheriff   2,000  00 

Deputy  sheriff   2,000  00 


$59,900  00 


Jail: 

Warden :  .  $1,800  00 

First  assistant  warden 1,500  00 

Second  assistant  warden 1,200  00 

Third  assistant  warden 1,200  00 

Matron 600  00 

Night  matron 600  00 

Cook  and  other  servants 600  00 

Phvsician  and  medicine 800  00 


$8,300  00 


,200  00 


*  Fees  received  by  sheriff  not  made  public. 


■ 

n 

SUPERINTENDENT  OF  THE  POOR 

County  Super/n  ten  den  t             i  s.ooo 

^/ISSiSTRNT           M                .. 

^ClERHS.       2                                                                  /,20O 

^Stea/ogrrphers     2 
Outdoor  Reliep,  specirl                 37s 

RELIGIOUS  SERVICE 

- 

PLflCIN6-0UT  BUREAU 

PROTESTANT  CHUPLHIM*  3  so 
CATHOLIC              ■■                SSC 

^fEn/ILE Rg£NT3.  6  *l.8oo 
*ST£NOGRflPHER 

Relief   of   counfL/  poor,  and  of  fouin  poor  com  milted  to 
almshouse.    Medical  treatment  of  sick  in  almstjouse. 
also  of  indigect  sicf,  persons  committed  from  tauuns. 

Rdministration  of  county  almsllouse  and  ftospitot 

Rudit  of  bills  for  relief  and  transportation  of 
countu  poor,  rurnishing  of  temparari/ outdoor  relief. 

finnual  report  of  all  receipts  and  disbursements, 
and  all  ofticial  acls,to  board  of  supervisors . 

Rnnual  report  to  county  Irea surer  of  expenditures 
for  touin  poor,    finnual  report  to  stole  board  of 
c/iar/lies  in  forrrr  prescribed  by  such  board. 

Plocina  /n  prifale  tiomes.poor  children,  and  super - 
visiorj  of  suc/t  homes  . 

Supervision  of  poor  children  in  inslihilions. 

Conduct  sf  Sunc/ci/isnuts. 
Off,cioflo/-ibcr,a/s. 
Consolal/on  0/  //7e  s/cA 

Investigation    of  homes 
of  persons  aflptyinsr  for 
cttildrer,  -  also  of  homes  of 
cliildrer  a/ready  commiltfd 

Supernsionof  homes  to 
ouhich  children  have  been 

Sup  erv/s  ion  of  children 
in  institutions. 

"■"^ 

-^^^ 

ffJ./y7SHOU5E 

FPPt^/fND  GROUNDS 

£/^RLOYEES,      7        2,/ 60 

HOSPITfJ  LS 

Superintendent       ^900 
Lrborers                     zoo 

lRaO/?ERS  i^iKMHTCS ) 

*    YISITIN6  PHYSICIRN    ^IfiOO 

Internes                     soo 
Cf//Er  Nurse     t          soo 
Nurses           /h        6,<>oo 

COOHS                     3                -*J0 

OTf/ER  Servants          izs 
Orderlies  {inm/jtes) 

Indoor  rel/ef  and inslllcitiona/ 

The  raisingrot  form  produce 
for  maintenance  of  almshouse 
and  hospital  inmalis  {chief  produce 
milk,  e^g-s  and  yegetaMes). 

Turn ish  employment  for 
inmafes,  . 

General  relief  for  sick  almshouse 
Inmates,  and sictt persons  oom- 
^ry/lled  from  to  cons  . 

Prov.^ior,  0/: relief 

/or  nersons  com/ni/fed 
cuho  uuiti pai/ pari  or  alt  Ifreir 
COsl.        Tubcrcufosls    uuard 
for//ie  cart  of  tuberculosis potier/s. 

X  Vihere  no  an^ount 

an-iount    non^ea 
*Ke^/,er   /s    reason 
f   Physician   ha^   n 

s  5/ated. 

.,szror 

ntdical    a 

""sZii'J, 
discipline 
dminist 

aid  by  private  subscription      Other 
ption  tfie  ibcfance. 

and   order   in    all  departments, 
ration   of  all  departments. 

service  marked^ 

county  pays  the 

II]  Organization  of  Westchester  County  115 

SUPERINTENDENT  OF  POOR 

The  superintendent  of  the  poor  is  elected  by  the  county  elect- 
orate.    His  term  of  office  is  three  years. 

The  primary  function  of  this  officer  is  the  relief  of  indigent 
poor  persons.  The  execution  of  such  function  necessarily  includes 
the  administration  of  all  the  institutions  provided  by  the  county 
for  such  relief,  and  the  provision  of  food,  clothing,  shelter,  medi- 
cal treatment,  and  other  necessities  for  the  operation  of  such 
relief. 

The  law  tries  to  locate  upon  individual  communities  responsi- 
bility for  the  support  of  their  own  poor,  hence  it  distinguishes 
between  town  poor  and  county  poor,  the  latter  being  only  such  as 
have  no  settlement  in  any  one  of  the  townships  or  cities  of  the 
county.  In  case  of  disputes  as  to  such  settlement,  the  county 
superintendent  decides.  In  consequence  of  such  law,  the  number 
of  county  poor  is  comparatively  small. 

The  township  overseers  of  the  poor  and  the  local  magistrates 
have  power  to  commit  to  the  institutional  care  of  the  county  such 
poor  persons  as  they  deem  proper  subjects  for  such  commitment. 
The  superintendent  is  then  obliged  to  care  for  them  properly 
while  under  his  charge.  He  is  empowered  to  discharge  such  per- 
sons as  he  finds  not  in  need  of  institutional  relief,  and  to  transfer 
to  other  institutions  of  suitable  character  any  of  his  charges  who 
are  imbecile,  insane,  feeble-minded,  or  sick  of  contagious  diseases. 
For  all  persons  committed  to  his  care,  he  must  keep  strict  ac- 
count of  the  cost  of  their  maintenance,  and  report  such  cost  an- 
nually to  the  county  treasurer  in  such  form  that  each  town  may 
be  charged  with  amounts  expended  for  the  poor  of  that  town,  and 
the  county  at  large  may  be  charged  with  the  total  cost  of  county 
poor. 

In  the  administration  of  his  office,  the  county  superintendent 
has  power  to  draw  upon  the  county  treasurer,  without  further 
audit,  for  funds  for  the  support  of  his  department,  to  the  full 
extent  of  the  budget  appropriations. 


II]  Organization  of  Westchester  County  115 

SUPERINTENDENT  OF  POOR 

The  superintendent  of  the  poor  is  elected  by  the  county  elect- 
orate.    His  term  of  office  is  three  years. 

The  primary  function  of  this  officer  is  the  relief  of  indigent 
poor  persons.  The  execution  of  such  function  necessarily  includes 
the  administration  of  all  the  institutions  provided  by  the  county 
for  such  relief,  and  the  provision  of  food,  clothing,  shelter,  medi- 
cal treatment,  and  other  necessities  for  the  operation  of  such 
relief. 

The  law  tries  to  locate  upon  individual  communities  responsi- 
bility for  the  support  of  their  own  poor,  hence  it  distinguishes 
between  town  poor  and  county  poor,  the  latter  being  only  such  as 
have  no  settlement  in  any  one  of  the  townships  or  cities  of  the 
county.  In  case  of  disputes  as  to  such  settlement,  the  county 
superintendent  decides.  In  consequence  of  such  law,  the  number 
of  county  poor  is  comparatively  small. 

The  township  overseers  of  the  poor  and  the  local  magistrates 
have  power  to  commit  to  the  institutional  care  of  the  county  such 
poor  persons  as  they  deem  proper  subjects  for  such  commitment. 
The  superintendent  is  then  obliged  to  care  for  them  properly 
while  under  his  charge.  He  is  empowered  to  discharge  such  per- 
sons as  he  finds  not  in  need  of  institutional  relief,  and  to  transfer 
to  other  institutions  of  suitable  character  any  of  his  charges  who 
are  imbecile,  insane,  feeble-minded,  or  sick  of  contagious  diseases. 
For  all  persons  committed  to  his  care,  he  must  keep  strict  ac- 
count of  the  cost  of  their  maintenance,  and  report  such  cost  an- 
nually to  the  county  treasurer  in  such  form  that  each  town  may 
be  charged  with  amoimts  expended  for  the  poor  of  that  town,  and 
the  county  at  large  may  be  charged  with  the  total  cost  of  county 
poor. 

In  the  administration  of  his  office,  the  county  superintendent 
has  power  to  draw  upon  the  county  treasurer,  without  further 
audit,  for  funds  for  the  support  of  his  department,  to  the  full 
extent  of  the  budget  appropriations. 


116                                   County  Goyerxmext  [Part 
Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

Superintendent  of  poor $5,000  00 

Clerk 1,200  00 

Almshouse  Inmates: 

Keeper. 1,500  00 

Almshouse  Employees : 

Matron 300  00 

First  assistant  matron 480  00 

Second  assistant  matron 300  00 

Cook,  keeper's  kitchen    600  00 

Cook,  inmates'  kitchen 120  00 

Cook,  general  hospital 100  00 

Cook,  tuberculosis  hospital 100  00 

Baker 180  00 

Night  caretaker   180  00 

Driver 180  00 

isTurses : 

Chief  nurse    900  00 

Xurse '^SO  00 

Xurse T20  00 

Xurse 600  00 

Xurse 000  00 

Xurse 510  00 

ISTurse 480  00 

Xurse 480  00 

Xurse 480  00 

Xurse 480  00 

Xurse 480  00 

Xurse 480  00 

ISairse 480  00 

Physician  and  Medicine: 

Visiting  physician 1,000  00 

Senior  "interne    600  00 

Junior  interne   300  00 

Chaplains : 

Catholic 550  00 

Protestant 350  00 

Farm  Superintendent  and  Labor : 

Superintendent 900  00 

Labor 200  00 


fICE 


^ J  3,^00 

'^unctions 
c/erkof 
■rne  Courts 
I  te  Plains 


/RE/JU 


^/,500 


5  of  off/cial 


^a/. 


BURB:/^AfD  /NDEyjr/G  BUF£RU 


G£NEf?L  CLERHS     ^       ^^,320 


fegr/srer,^g^^^  casrod</  of  rhe  counti/ c/erk. 
or  Ortt/  fK^      ^^/  q/^  documents    ^//^ 
fr-orr?  Coi  ^  ^/^/.  /:,/', „^  i,j/s/err7  (/e/n^o^ari/ 
a^ef  aec 

on  retfu/ 
per3or7. 
aff/e/ai^ 


1 

COUNTY    CL£RK 

TOTML     S/IL/IRIC5                                                     »JS,7700 

County  Clerk                                  *io.ooo 

C/er/,ofnt  Cacn/s/Courf    C/frh  of /he  S^pren,, 
Coc,rf   i^A,/.    silhnf   ,r,  fhr    c  Oiyn/y 

of  public  b,js,n^ss    of  county. 

Record  cefhficales  of  ail  corporations  da/ngr 
bu,,r,.s^   l^lhir   coi^nti, 

f/oport   chongrs   of  coporat,  na^rs  /o   Slot, 

l^epor/  mai-r-ia^*   rrcoi-c^s  to  State  OepI  of  Health 

^^ 

-^ 

""^ 

^~~~~- 

~~~^^ 

STEifoeMPHeir  *ifioo 

c/.rAo„dd,put,.^. 

OEPUTYCOUNTYCLCRK 

DEPUTY  CLERK        *2,SOO 

COURT  SERVICE 
SPCCI/IL  DEPUTY    , 

a'ff"/e''and'sZ'ff°"  °' 

inToIei'f  iticZn'c    '""'' 

^ 

^ 

^ 

^^ 

-^ 

-- 

^^^^ 

BURERU  or  BUSINESS    /INO 

PRoress/ONRL  records 

CERT/r/C/JTE  BORE/ICf 

CERTiric/iTE  Clerk        ^i,soo 

SSCONO  DEPUTY  CO.CLERH      */.S00 

Other  Clerks  (/>s^ii-i:oco) 

^mMi::'- 

Registers  of  m  edicol prachfionefs. 

1 

1 

BUREflU  or  COURT  RECORDS 

N/lTUn/ILIZ/iriON  BURE/iU 

r/l/NG  /immOE)l/N6BURERU 

G£N£ffflL    CLEffKS      3         *  3,7SO 

THIRa  DEPUTY  CO.  ClCNH       i/,SOO 

SPEcijiL  Clerks   -?-     ^-f.3zo 

Record  of  oppficofions  t'or  natural- 

c  o"n,"i'flJd  t"tbe  custody  efrt"c"^tycl,ri. 

Re,„ae,ina  attotddncu-nent,   ^id 
Ctian^in^  K  f/at  fifmf  >j,,r,n,  (.innp^-ory 

II]  Oeganization  of  Westchester  County  117 


Physician  and  Medicine : 
Phvsician        

$50  00 

Medicine 

25  00 

Services  overseer  of  poor  and  health  officer 

Hosnital  service 

200  00 
100  00 

County  Agent  for  Phacing  Dependent  Children : 
Catholic 

900  00 

Protestant  .  .   

900  00 

$23,815  00 

In  addition  to  the  above,  the  present  superintendent  of  the  poor 
of  Westchester  county  employs  an  assistant  superintendent  with 
expert  training  in  charitable  administration,  two  additional  plac- 
ing-out  agents  and  several  stenographers,  whom  he  compensates 
from  private  funds. 

COUNTY  ATTORNEY 

The  county  attorney  is  appointed  by  the  board  of  supervisors, 
and  is  removable  at  its  pleasure.  His  term  of  office  is  two  years. 
His  salary  is  fixed  by  the  board  and  paid  out  of  county  revenues. 

The  statute  simply  provides  that  the  board  may  prescribe  the 
duties  of  this  officer,  which  may  include  services  to  town  boards 
and  town  officials,  when  not  in  conflict  with  county  interests. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

County   attorney    $3,000  00 

Temporary  employees   200  00 


$3,200  00 


.(See  organization  chart  for  Board  of  Supervisors.) 

COUNTY  CLERK 

The  county  clerk  is  elected  by  the  county  electorate.  His  term 
of  office  is  three  years.  He  is  the  custodian  of  county  records  of 
certain  nature.  In  Westchester  county  some  of  the  functions  of 
his  office  have  been  assigned  to  separate  departments,  wdiich  were 
created  as  the  needs  of  the  county  increased.  These  are : 


II]  Okganization  of  Westchester  County  117 

Physician  and  ]\Iedicine: 

Physician 

Medicine 

Services  overseer  of  poor  and  health  officer 

Hospital  service 

Connty  Agent  for  Placing  Dependent  Children: 

Catholic 

Protestant 


$50 

00 

25 

00 

200 

00 

100 

00 

900 

00 

900 

00 

$23,815 

00 

In  addition  to  the  ahove,  the  present  superintendent  of  the  poor 
of  Westchester  county  employs  an  assistant  superintendent  with 
expert  training  in  charitable  administration,  two  additional  plac- 
ing-out  agents  and  several  stenographers,  whom  he  compensates 
from  private  funds. 

COUNTY  ATTORNEY 

The  county  attorney  is  appointed  by  the  board  of  supervisors, 
and  is  removable  at  its  pleasure.  His  term  of  office  is  two  j'ears. 
His  salary  is  fixed  by  the  board  and  paid  out  of  county  revenues. 

The  statute  simply  provides  that  the  board  may  prescribe  the 
duties  of  this  officer,  which  may  include  services  to  town  boards 
and  town  officials,  when  not  in  conflict  with  county  interests. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

County   attorney    $3,000  00 

Temporary  employees   200  00 


$3,200  00 


.(See  organization  chart  for  Board  of  Supervisors.) 

COUNTY  CLERK 

The  county  clerk  is  elected  by  the  county  electorate.  His  term 
of  office  is  three  years.  He  is  the  custodian  of  county  records  of 
certain  nature.  In  Westchester  county  some  of  the  functions  of 
his  office  have  been  assigned  to  separate  departments,  which  were 
created  as  the  needs  of  the  county  increased.  These  are: 


118  CouxTY  GovERXMEXT  [Part 

(1)  All  records  concerning  transfer  of  and  encumbrances  npon 
real  property,  and  certain  other  matters  which  are  set  oif  by 
themselves  and  assigned  to  the  countv  reaister; 

(2)  The  preparing  of  jury  lists,  and  the  drawing  of  jurors  for 
the  various  courts  which  hold  sessions  in  the  county ; 

(3)  The  custody  of  election  records,  and  the  conduct  of  local 
elections. 

The  departments  handling  these  functions  are  described  in  their 
proper  place. 

The  chief  functions  of  the  county  clerk,  therefore,  in  West- 
chester county  at  present  are  the  keeping  of  the  records  of  all  court 
procedure  in  the  county,  of  all  litigation  instituted  and  the  docket- 
ing of  judgments,  the  filing  of  all  public  documents,  consigned  to 
the  county  clerk's  charge,  in  such  a  manner  that  they  may  be  im- 
mediately accessible  at  all  times,  the  making  of  searches  and  certi- 
fied copies  of  any  public  documents  on  demand,  on  the  payment  of 
appropriate  fees,  the  registry  of  all  business  and  other  corporations 
formed  within  the  county,  or  doing  business  within  the  county, 
the  naturalization  of  aliens  under  direction  of  the  court,  the  per- 
formance of  all  necessary  court  services,  and  the  making  of  re- 
ports concerning  business  to  appropriate  state  and  other  ofiicials, 
as  prescribed  by  law. 

The  clerk  of  Westchester  county  has  a  staff  of  eighteen  deputies 
and  employees,  including  four  special  deputy  clerks  for  the  actual 
performance  of  court  service.  Xone  of  this  court  service  is  per- 
sonally performed  by  the  county  clerk  himself. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

County  clerk    $10,000 

Special  deputy  court  clerk.  Supreme  Court,  Part  I .  .  3,500 

Special  deputy  court  clerk,  Supreme  Court,  Part  II .  3,500 

Special  deputy  court  clerk.  County  Court 3,500 

Special  deputy  court  clerk.  Supreme  Court,  Special 

Term  .  .   .\ 3,000 

First  deputy  county  clerk 2,500 

Second  deputy  county  clerk 1,500 

Third  deputy  county  clerk 1,500 

Certificate  clerk 1,500 

General  clerk 1,250 

General  clerk 1,250 


Bookkeeper    > 
Ma/ LING  Clerk 


RECEIVING  S:  A5 
aUREA 


Receive  dot 
for  registroi 
in  tickler  fm 
assign  ihem 
er  deportn 
c/erks  to  be  > 


MAP5  &  MISCELLANEOUS 
RECORDS    BUREAU 


Custodian  of  Maps  / 

$  1500 


t^ile  and  inde^ 
oPficiat  mops  of  t/ie 
county  and  its  various 
5ut)d/vi3/ons,  ot  realty 
trans ters    and  subdi- 
visions, and  miscet- 
taneous    otficial  maps 


REGISTER 

REGISTER                             FEE3 

TOTAL    COST  OF   OrFICE                   ^28700 

Record  and  index  all  real  estate 
conveyances,   mortgages,    satisfactions 
homestead  exemptions,   limited  partner- 
ships,  rural  cemeteries,  maps,  etc  ,  in 
booths  and  indexes  as  prescribed  by  /aiv 

Custody  of  records    as    ahoi/e 

DEPUTY  REGISTER 

$Z   080 

General  supervision   of 
office  and  employees. 

Acts  as   register   in  the 
at^sence    of  register ; 
succeeds  him  in  office  in 
cose    of    vacancy. 

-^ 

^ 

/ 

/               ^ 

\ 

-. 

.^^ 

RECEIVING  S  ASSIGNMENT 
BUREAU 

MORTGAGE  TAX 
BUREAU 

RECORDING  AND  INDEXING 
BUREAU 

MAPS  S.  MISCELLANEOUS 
RECORDS    BUREAU 

Bookkeeper    /     $1,200 
M/iiLiNG  Clerk  /  ^izoo 

MORTGAGE  Tax  Deputy-i- 

1  Z-,300 

Cashier  i         $  1,700 

RECORDIHe  CLEPKS  7  1  I0.9Z0 

INDEXING  Clerks  s  %.4680 

COMPARING  CLERKS  2  S  3,IZ0 

Custodian  of  Maps  / 

$1,500 

Reoeii/e  documents 
f-or  regislra/'/on,  enter 
in  tickler  indexes, 
assign    them   to  prop 

er   departmenf  or 
clerks  to  be  recorded. 

Collect  and  account 
for    tax    on    morlooges 
Pay   receipts  month- 
ly   to    county  treasur- 
er,     peport  receipts 
and  disposal   Ifiereof 

Record  verbatim  docu- 
ments  submitted  for  per 
monent  record  in 
regr/sfers  of/'/ce. 

Index  alt  such  docu- 
ments in  permanent 
indices. 

Compare  record  ivith 

File  and  index 
official  maps  of  /'lie 
county  and  its  various 
subdivisions,  of  realty 
transfers    and  sub  di  - 
visions,  and  miscel- 
foneous    official  maps. 

__ 

II]                  Orgaxizatiox  of  Westchester  County  119 

Po  ition  Compensation 

General  clerk $1,250 

Stenographer  and  typewriter 1,200 

Special  clerk    1,080 

Special  clerk    1,080 

Special  clerk    ' 1,080 

Special  clerk    1,080 


$39,770 


REGISTER 

The  register,  in  counties  which  have  registers,  is  elected  by 
the  county  electorate.  His  term  of  office  is  three  years.  He  is 
compensated  ordinarily  from  the  fees  of  his  office,  and  all  the 
clerks  and  office  assistants  that  he  employs  must  also  be  paid  from 
such  office  fees. 

The  functions  of  the  register  are  to  record  all  documents  pre- 
sented to  him  for  that  purpose,  relating  to  transfers  of  property, 
such  as  deeds,  mortgages,  and  all  other  conveyances  of  real  estate, 
including  satisfactions  of  mortgages,  notices  of  homestead  exemp- 
tions, records  of  limited  copartnerships,  rural  cemeteries,  official 
maps,  and  miscellaneous  matters.  He  has  to  index  all  such 
records,  and  all  papers  and  documents  received  for  record,  and  is 
responsible  for  their  custody  and  proper  preservation.  He  is 
obliged  to  keep  such  records  open  and  accessible^  to  all  seekers  for 
information  concerning  public  business  at  all  times  during  office 
hours. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

Deputy  register $2,080 

Bookkeeper  and  general  clerk 1,200 

Mailing  clerk  and  general  clerk 1,200 

Mortgage  tax  deputy 2,300 

Cashier 1,700 

7  recording  clerks,  3  indexing  clerks,  2  comparing 

clerks,  12  in  all,  about  $30  a  week  each 18,720 

Stenographer 1,000 

Custodian  of  maps  (appointed  by  board  of  super- 
visors)    1,500 

$29,700 


II]                  Orgaxizatiox  of  Westchester  County  119 

Po  ition  Compensation 

General  clerk $1,250 

Stenographer  and  typewriter 1,200 

Special  clerk    1,080 

Special  clerk    1,080 

Special  clerk    ' 1,080 

Special  clerk    1,080 


$39,770 


REGISTER 

The  register,  in  counties  which  have  registers,  is  elected  by 
the  county  electorate.  His  term  of  office  is  three  years.  He  is 
compensated  ordinarily  from  the  fees  of  his  office,  and  all  the 
clerks  and  office  assistants  that  he  employs  must  also  be  paid  from 
such  office  fees. 

The  functions  of  the  register  are  to  record  all  documents  pre- 
sented to  him  for  that  purpose,  relating  to  transfers  of  property, 
such  as  deeds,  mortgages,  and  all  other  conveyances  of  real  estate, 
including  satisfactions  of  mortgages,  notices  of  homestead  exemp- 
tions, records  of  limited  copartnerships,  rural  cemeteries,  official 
maps,  and  miscellaneous  matters.  He  has  to  index  all  such 
records,  and  all  papers  and  documents  received  for  record,  and  is 
responsible  for  their  custody  and  proper  preservation.  He  is 
obliged  to  keep  such  records  open  and  accessible,  to  all  seekers  for 
information  concerning  public  business  at  all  times  during  office 
hours. 

Salaries  and  Fees  for  Personal  Services 

Position  Compensation 

Deputy  register $2,080 

Bookkeeper  and  general  clerk 1,200 

Mailing  clerk  and  general  clerk 1,200 

Mortgage  tax  deputy 2,300 

Cashier l.'^OO 

7  recording  clerks,  3  indexing  clerks,  2  comparing 

clerks,  12  in  all,  about  $30  a  week  each 18,720 

Stenographer 1,000 

Custodian  of  maps  (appointed  by  board  of  super- 
visors)    1,500 

$29,700 


120  County  Government  [Part 

All  the  foregoing  salaries  are  fixed  by  the  register,  and  paid 
by  him  from  the  fees  of  his  office,  except  that  of  the  custodian  of 
mapSj  which  is  fixed  by  the  board  of  supervisors,  and  paid  from 
county  revenues.  The  amount  of  fees  remaining  for  the  personal 
compensation  of  the  register  is  not  made  public  by  him. 


COUNTY  GOVERNMENT 


PART  III 


Tables  Giving  the  Value  of  School  Property  and  Expenditures  for 
School  Purposes  in  the  State  of  New  York 


COUNTY  GOVERNMENT 


PART  III 


Tables  Giving  the  Value  of  School  Property  and  Expenditures  for 
School  Purposes  in  the  State  of  New  York 


EXPLANATORY  NOTE 

The  following  tables  have  been  arranged  to  give  to  the  delegates 
to  the  Constitutional  Convention  detailed  information  concerning 
the  value  of  school  property  in  the  various  supervisory  districts 
in  each  county  of  the  State,  in  villages  employing  superintendents, 
and  in  cities.  These  tables  appear  as  Table  2  and  Table  6  in  the 
annual  report  of  the  State  Commissioner  of  Education  for  1915. 

Table  2  relates  to  school  buildings,  school  property  and  school 
libraries  throughout  the  State.  These  are  given  by  supervisory 
districts  within  the  counties.  In  each  county,  by  supervisory  dis- 
tricts, are  given  the  number  of  school  districts,  number  of  seats, 
value  of  school  site,  building,  miscellaneous  equipment,  and  num- 
ber of  volumes  in  the  school  library.  The  same  items  of  informa- 
tion are  given  for  the  villages  and  cities.  It  will  be  noted  that  the 
summary  gives  full  information,  under  these  heads,  relating  to 
elementary  and  secondary  schools  in  the  cities,  villages,  and  towns, 
and  the  total  for  the  entire  State.  The  total  value  of  school  prop- 
erty in  the  State  is  $225,133,687. 

The  other  table  in  this  chapter  (Table  6)  gives  a  financial  state- 
ment showing  the  payments  made  on  account  of  public  schools 
throughout  the  State.  This  table  shows  these  payments  by  super- 
visory districts  in  each  county,  by  villages  and  by  cities.  The 
items  include  the  salary  of  superintendent,  salary  of  principal, 
salaries  for  teachers,  janitors  and  engineers;  expenditures  for  li- 
braries, text  books  and  supplies,  compulsory  attendance,  school 
board  and  business  offices,  transportation  of  pupils,  and  new  equip- 
ment ;  also  expenditures  for  repairs  and  improvements,  new  build- 
ings and  sites ;  fuel  and  light ;  bonded  indebtedness,  both  principal 
and  interest;  and  all  other  incidental  expenses.  There  are  also 
given  totals  of  these  expenditures  for  the  cities,  for  the  villages, 
and  for  the  towns,  totals  for  elementary  and  secondary  education, 
and  a  grand  total  for  the  entire  State.  The  total  expenditures 
for  school  purposes  for  the  fiscal  year  covered  by  this  table  were 
$100,714,64:1.25. 


TABLE  2 

Buildings,  Property  and  Library 


TABLE  6 

Financial  Statement  Showing  Payments  by  Public  Schools 


126 


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eSnipimq 
jooqos   JO    jaquin*^ 


lO  CO       CO 


gpu^stp  looqos  JO  jaqnm^ 


1     §-E 
1^ 


R  >> 


-S  c«  ^      -^  -S  ««  -t; 


,2  ««  i 


"rs     ^t^jS-^s 


5 


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,-g  ea- 


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Expenses  of  Education 


131 


e«  N  TTi 

lOCOOO 


cc  O  CO 


o  GO  00  eo  c<i  i-ti 

•^  lO  O  CC         CO 

CM  C-l 


>C  O  •«  ^  t^  -^  IM  O  CI 
lO  ■>»<  CO  CC  CO  CM  CM  05 -H 
„    ^      CO    ^      CO    -^ 


-5^-0 

§?5S 

C-.  0-5 

000  CO 

1/5  »c 

^ 

(Z:  cr^:^ 

00c  CO 

C-JCO'C 

c; 

cc  r-^ 

01^  «o 

CSMCM 

c;  05  C5 

■^  t^ 

t^  CM  Ci 

C 

00         C5 

t-CMO 

CO         CO 

r--Hoo 

toc<ioo 

cc 

-<■< 

OMOQ 

-.icy= 

t^OOO 

TfOO 

L-^t^  -vj 

1^  t^ 

^ 

oc  0  -X) 

cot}-  0 

-<CCt- 

r. 

;i; 

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;C050 

CC  —  C2 

CO  Tt<  cc 

CO  0:  CO 

CO  •>#  t-^ 

CO 

gS§ 

CCOCiO 

1^  0 

CO 

■f 

--CM  CO 

»rec<0-- 

CO  ■<*l  00 

Oh-r- 

^  IOC 

CO-*  CO 

!828 

ssg 

C: 

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0 

Ot^OO 

10      »o 

C5  CO  CM 


»ft  t^  CM 

CO  00(M 


00  CO  -- 
CM  CM  lO 

00  "^  -tl 


10  »o  o 

t^  C4  O 

CO  CO  o 


O  CO-* 
CM-HCO 


o  e-1  -< 

COCM  5C 

t^  0-.  o 


C^l  O  C-1 

C-.  O  CO 


t^  tC  CO 
—  iC  t^ 

coo 


IC  O  LO 

'*"*  CO 

t^  >C  M 


O  CC  CC 

S  ^co 

•»*<  -^  o 


CO  CM  '-1 
OC  •»*<  CM 

icCM  x; 


CM  -H  CO 
^  C~1  CO 


M  —  c  ; 


--  —  CO 


c  «o  t^ 

00  C-^  C 


coo 
to  o  ic 


oc  o 
00  c^i  o 
c  cr.  en 


S8§ 

cooco 


sss 


;  -<  -^  -*  c-l  < 


CO  O  CO 
C  coco 

CC  "-I  c: 


;*;c^-3 

t^  CO  O 


--  c-j  CO 

OCOOC 
CM  CM  ^ 


o^«o 


O  CO  CO 


-f  »o 


I  -J  CI  CM  C-1 


r~  C^j  r^  --  - 


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ss-^      >-.ti; 


&J8 


1—         >>-S  e«  — 


is^ 


£2     >,  =0 


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132 


C  O  U  X  T  Y     G  O  A^  E  K  X  .M  E  X  T 


[Part 


pappB 
s^innioA  JO  J9qnin^ 


XaBiqij  ui 
samnjOA  jo'  jaqran^ 


3  JO  OqBA  IB^OX 

§§s 

^i% 

lisi 

isi 

5i§ 

r- 

§"^ 

2^^ 

ccoot^ 

I  X)J9doJd 

aaq^o    jj-.;   jo    3n[B,\ 


,^j'3jqi|  jo  8niT?^\ 


sn'j'Ba'Bdd^  jo  anp^ 


3jn;rajnj  jo  sn[s\ 


ia§ 

gs?^ 

03  —  05 

5^^ 

C5      a. 

III 

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t^  irt  <M 

to  — 3C 

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—  in  JO 
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CO  CC  >— 1 


M  CO  O 
C5  CVJ  — 
Oi  Tti  -rt^ 


!noco 


2:g2; 


ooo 

Tt"  lO  C5 
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t-  in  c-q 

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in  o '— I 


I  9snoq|ooqos  jo  anjs  ,\ 


I  9s;\oqjooqos  jo  3r\\e\ 

I 


JO  s;b9s  jo  J9qmn^ 


ooo 
o  o  in 

>J  t^  C2 


oo  o  oc  C-.  r-  --0 

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00  r^  in 
in  y^c-i 

CO  Oi  to 


CO  to  03 
t^  C<l  03 

CO  ■— I  Tj< 


O-rHO 

o  in  to 
-*  — <  in 


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s3uip|mq 
jooijoa   jb  'j9qnin^ 


s'^ouistp  looqos  JO  J9qnin^ 


—  to  00 


gii 

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inmo 

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to  — t^ 

to      to 

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C3  CO  »n 

tC  CO  35 


CO  C5  !-i 
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1  £ 


IQ 


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"  £"3  iS 
to  S  o  o 


>  ^  a  -»^ 


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I 


Ill] 


Expenses  of  Education 


133 


lO  OC'  CO 

tC  OC  lO 


(M  ^  ro  ^  ^  c-i 


CO  co-^ 
—  —  CO 
C4  -H  CO 


05  0-*l 


5^3 

^O  — I 
CC  CO  -^ 


C-J  »o  oo 
Ci  CO  M 


CO  »o  CO 


CO  CC  o 

OCCO  — > 
CO  C>)  -JS 


CC  CO  -H 
Ci  »-o  i-O 

•^  t^  M 


^  —  C-1 
t^  >r:  c-1 

O  CO  35 


ss^ 


■*  -^  oo 
iC  t~  c^ 

i-Orf  O 


ss? 


».0  00  ■a< 


LO  O   I 


C  Cq  C'l 

l^  -H   CC 


C:  <C  iO 


»0  C  lO 

-^    -H    -O 


'  o  -^  cr.  CO 


Tf  O  -rr 
CC  iC  o 

in  r-(  t^ 


tCOiffl 

52S 

•XJt^CO 
CICOCO 

|§2 

III 

ii^ 

sis 

sii 

iii 

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IMOOO 

10-*  CS 

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r-HC^^ 

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c^--co 

CJiMO 

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CO         CO 

^         ^ 

ceo 
coco  o 

•>*  CO  00 


T-l  >-l  M 


05  O  05 

CCO-^ 


o  00  05 


ceo  CO 
ix;  t^  CO 


l»  —  t^ 


OC  (M  O 
05  00  00 


C  CO  CO 
IC  00  CO 

oor^co 


■<J<  t—  c^ 


cor^  O 
oo  — o 

t^  iM  O 
—  r^  C5 


»^  30  CS 

>-0  30  CO 


COC^iO 
lO  t~  CI 

COlftO 

Sli 

lis 

§ii 

iig 

O^-H 

c>«>« 

t^c^o 

t^<NO 

00         00 

O         CO 

»0<M» 

ira  M  •»+i 

r-coo 

CO  lO  Oi 


OOOt^ 

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lO  ^  t>. 


—  »rt  CO 

—  --I  C-1 
CC(MO0 


ICCOOO 
IC  C5  -^ 

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IN-H  O-^fO 


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>>  O   o 

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il3      ^=^-3 


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Sil' 


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134 


County  Government 


[Part 


8 


u 


CO 

to 

.s 

'3 
pq 


j«9X  ;BBd  3uunp 

pappB 

s9niniOA  JO  jaqtnn^ 


S3nin[0A  jo'  jaqmn^ 


«C  Ol  30 


■>*<      (MM 


C^  t^  O 
CO  !>•  -- 


^  CC  »0 


C2  •»!<  CO 

IC  CO  o» 


CO  CO  CTi 
00  —  05 
05  »0  ■* 

fO-H  »0 


-tjl  lO  05 

CO  O  CO 
«5  05  O 


it!)J8(IOJ(I 

looqos  JO  anjBA  [b^ox 


X^jgdoJd 
joq;o    iiB   JO    dn\^\ 


IC  lO  O  OO  —  C5 

TjH  CO,-<  (M  -^  «0 

•^  CO  00  „  o  -H 

lO  OC  CO  c  --0  o 


O  CO  «  o> 

00  O  CO  -H 

CO  00  r^  o 

•^  lO   to 


XJBjqij  JO  9n[B\ 


sn:)BJBddB  JO  9niB_\ 


9an:)niJnj  jo  3n\B\ 


9snoq|Ooq3S  jo  9n[B^\ 


N 


9}TS 

9snoq|OoqDS  jo  9niB  \ 


JO  s;e9S  jo  J9quin^ 


sSuipjinq 
looqos   JO    jaqnin^ 


S!jMJ:)STp  poqos  jo  J9qnin^ 


(M         CO  —  O 


OOO 
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—  CO  "S* 

CO  — ^ 


r^  CI  S2 

CO  lO  00 


o  -^  -^ 
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t^  C^  05 


O  CO  CO 
^Sco 


—  -H         (M 


to  t^  CO 

Ift  l-H  CO 


i«  O  lO 
T-  lO  to 
—  UO  to 


in  <M  t^ 

CO  O  (M 
O  CJ  CO 

05  —  O 


lO  lO  o 
00  M  --^ 


UO  iC  o 
t-  C^l  o 

iC  »o  >— • 


t^  (M  C5 

tOTj^O 


OOO 


lo  o  »o 
(M  >or^ 

OC  Cfl  o 


o  C3;  o 
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00  —  C5 


c-1  o  cq 

C--  O  OJ 
OrfTt- 


OC5  00 

irq  (^^  lO 


—  —         —  <M 


(lO— I  — I 


"o^ 


"g   cj 


:-§! 


gco 


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I-  'i 


>1'3 
III 

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to  CO  35 
■»»>  31CO 

CO  «  O 


S3§ 

co-*r- 


OO  tOTf< 
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—  o  -^ 
o  00-^ 

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t-  CO  o 


o  to  to 
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K81 


BK: 


ni] 


Expenses  of  Educatiox 


-^  (M        <M 


CO  o  ro 
■<»•  C<1  o 


^°l 


^         ^  CO         CO  ^ 


I  O  =J5 


135 


00  CO  -^ 

CO  ?-aio 

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'^  ascM 

SS^ 

S?Sf3 

M         C^l 

f2S5S 

CO         TJ< 

coS 

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t^  XiO 

t^oco 

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lO       o 

OO        05 

uoa:^ 

sii 

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Mr^O 

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r^  CO  o 

O-MCO 

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t^-*e>i 

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S  :S       ::gS 


00  CO  -- 
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^  ^  CO 


ii§ 

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ir^  CO  >o  30 


<M  lO  30 


cr  o  o 


IM  fH 


OCOCO 
CO^iO 

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rHr-mM 

.—        (M 

(NC^lTjt 

ooo 

lO  o;  -^ 
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OOOQO 
CO  -^  -^ 

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sss 


CO  CO— < 
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o  cooo 
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(M  '-c  CO 


C-5  CO  lO 

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528 


CO  Si  CO 

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CO  30-H 
t>-  00  50 


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05  (M  C^l 


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sgs 

05  CO  CJ 


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5 


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Mi 


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2-3 
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1^^- 


=  Sr^ 


til 


2S^ 


§-1 
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136 


County  Goveexment 


[Part 


f^  0  C-3 

c/c  —  0 

t^  t^  -^ 

^  j>-,  a; 

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r-c 

(^ 

or  cc  — ( 

(MCCJ 

^  -^  z^ 

OC  ^Cl 

CO  cqo 

JB9X  ^BSd  Suunp 

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00         0 

r}.^lO 

CO         CO 

P9PP-3    • 

■< 

sainnjOA  jo  J9qn.n^ 

e 

J*gg 

IM    '^1-H 

0  C-3  C-l 

r>c-. -H 

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saomioA  jo'  aaqnin^ 

occcic^ 

cT^t^. 

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cr^c^CJ 

r-cco 

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—  CO-^l 

CO       t- 

oc^co 

c  00  00 

Mr-cv 

CCOC-l 

I^OOlO 

000 

0  CO 

0-1^ 

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Cf-oc 

t-COC 

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X:>jauojd 

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looio 

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ooot- 

•<J.OO 

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CO-HOO 

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cooco 

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s=°s 

coco 

jooqas  JO  anjBA  ib:>ox 

oc^c^ 

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0     0 

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cc  c;t- 

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jaq;o  ijB  JO  anjBA 

Ccc  CO 

e<i  tr^  C3 

1^-0  CO 

lOOO 

000 

OCC  CO 

^cc  t^ 

ce---^ 

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sss 

oco 

^oco 

lOCSl^ 

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co?ao 

AJBjqii  JO  anjB  ,Y 

g^^ 

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CO^iO 

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CCC  CX3 

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H 

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C:  e^(M 

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^(Mt1< 

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r-H          <M 

c 

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lCC»--5 

1.0  CO 

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CCC-.  cc 

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axrurajnj  jo  snyex 

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CO         CO 

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ceo 

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coo 

000 

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000 

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asnoqjooqos  jo  ST\[e\ 

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coo 

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000 

000 

CiCiC 

—  CO  Ti* 

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cooco 

0  coco 

351s 

CC-^t^ 

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0^^ 

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0    0 

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«> 

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0  «  c 

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JO  8;i38s  jb  Jsqnm^ 

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t^  Oh- 

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looqos   p  "aaquin^ 

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3      J=  o 


a     Q.   H     Or~ 

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g-S  o  = 


S-S  0° 


a     Or 


Ill] 


Expenses  of  Education 


137 


-<  <M  ec  1^  iM  o> 

05  a»  cx>  t^      t^ 


1^2 

g|l 

ill 

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lOCSlt^ 

05^^ 

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toc^os 

OiOiOO 
CO  >«  Oi 
50  (M  00 


COt^  CO 


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Ui  Tl*  05 


OMCO 

ooooo 


ifs  o  o  -^  < 


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■*  05  CO 

to  00  lO 
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00  05  t^ 
r^  00  «o 
CO  C^  CO 

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CO  IM  00 
1*  o  o> 

us  00  CO 


00-*(M 

Ot^  CO 

T-<   —(  CO 


28 


ooooo 

CO  f-CO 
CO  CO  o 


;23 


0300S 
CO         CO 


gS2 

Tl<   rt  CO 


O  00  00 
CO  C^  ifl 


CO  Tfi  t- 

OO  00  CO 


CO— lO 


00  00  CO 

t^  o  t-- 

CO  S<1  »o 


I— <(M 


005  05 

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t^  CO  CO 

CO  CO  t>. 


M  o  e^ 

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0005 
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C-l  o  < 


J^8i 


C2  lo  •>*  t^  o  i>- 

CO  00  lo  ann  -^ 

O  cq  CO  -^ii  t^c^ 

(M  C<l  •^  1-H  ,-H  CO 


O  CI  IM 


Ococo 

05  05  00 

0050 


CO  t^  CO 

I>.  rt  05 


O  »ft  lO 

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»0  ^  CO 


OOCJO 
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T-H  C<)  CO 


e<i  oiM 

C0C0  05 


O  CO  CO 


o  »o  o 

t-OOCO 


;^S       §s 


CO  05  >rt 
CO  -^  »o 
iCi  CO  ^ 


I  COIr^ 

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COOO  -"T 
CO  CO  o 


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CO  O  CO 


OOiMO 
■^  CO  -^ 
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OOMO 


0>0u0 

CO  CO  05 


i«o>rt 
t^  O  o- 

CO  (M  00 


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00005 


III 

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coe<ioo 

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2^S 

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CO  -^   Tt< 

lO  o  «^ 
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irt  CO  ic  ^  ^  ^ 


1  CO  o  t^  ■»»<  t-- 


138 


County  Governme: 


XT 


[Part 


9  :S 


— '    o 

M       O 
PQ      bD 


pappB 
saoiniOA  JO  aequin^ 


XjBJqii  m 
sauinioA  jo'  joquin^ 


^}j8doJd 
jooqDs  JO  ani^A  je'jojL 


X;j8doJd 
jaq;o   11^   JO   8njB\ 


XJBjqtj  JO  anjB  ,\ 


!4:s 

I  OiOO 

•  CO  ■— 


CO  c  cc 
CC  iM  O 
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Tt<  >«  o 

COOC  IM 


^  CO  rj< 
<M  T}' t^ 


•*  c  ■* 
Ci  — o 


t^  Tf  —I  CO  CO  CO 


e-i  »-o  30 

^  C^  50 


stu^aBddB  JO  anjB  \^ 


ajn^nixnj  jo  9n[B^\ 


asnoqiooqos  jo  arqB^^ 


asnoqjooqos  jo  anjB^^ 


JO  e:^Eas  jb  jaqnin^ 


eSuipjinq 
looqos   JO    jaqran^ 


epu^sip  [ooqos  jo  jaquin^ 


O  M  Ci  «  c 


e^  M  Tti 


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IM-HCO 


CO  •<tit^ 


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OCO-<*< 


e~i  oc  -H 

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Expenses  of  Education 


139 


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iVdA  %sjsd  SuiJnp 
pappB " 
sanmjOA  jo  Jdqnm^ 


I  -^  t^  «0  CO 


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lO  CO  X)  iCiC  t 

rf  -H  o  »0  —  I 

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CO  Ol  (M 

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CO  -^  O  -H  iO  o 

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t^  t~-  -^f  CO  -f  "^ 


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j3q;o    i[B   JO   anjB^Y 


05  m  •*  CO  o  o 

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1  r^  1—1 


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t^  o  t^ 

o  coco 


00  iffl  CO 

lO    -H  t^ 

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CO  COO 


1*  30  CO 


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i  30  00 

>  om 

>C50 


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CO  00  1^ 
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in   CO  -H 

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CO  .^  t>. 
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113 


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Expenses  of  Education 


141 


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142 


County  Goveen:\iext 


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CIQO-H 

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Expenses  of  Education 


143 


iSoS 


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O(M00 


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C<l  M  »o  -^  < 


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COM  la 


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05  «M  M 
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05  CO  >0 
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3-3-3 


144 


County  Goveknmeist 


[Part 


pappB' 
saomioA  JO  joqnmi^ 


XjBjqij  ui 
S3nin[0A  jo'  jaquin^ 


•I  § 

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<  .s 


X^JodoJd 
[ooqos  JO  aqBA  [B^ojl 


X:)j8doad 
jaq^jo   IJB   JO    8n|Bj^ 


AJBJqi[  JO  3n\^\ 


05  Oi  00 
05  "5  S 


OOIM  O 


00  O  CO  t~-  ift  (M 

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C5  c  o  ic  ic  o 


»0  (M  t^ 

coo  CO 


s:={ 


CClO  CO 
S  t^OO 
•--  (M  CO 


lOcoOs 


05  e<i  M 


M  00  -H 

0050 


sn^BJBddB  JO  snjB  \ 


8jn:^rajnj  jo  sn\e\ 


<M  --  CO 

SS2 


(M  C  iM 
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;8S 


>0  CO        ■<*i 


CO  02  ca 

5C  coo 


asnoqiooqos  jo  3n[e\ 


3gnoq[ooqos  jo  Bnysx 


JO  6^B8s  JO  iaquni^ 


UO  CO  < 


o  o  o 
ooo 

00  CO  -H 


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kO«CO 
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CO  CO  05 


0;^0 
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S^S 


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Ill] 


Expenses  of  Education 


145 


lO  N  r-  lo  Q  lO 

02  e<i  — I  to  to  c<i 

C<5         -^  ^         (M 


"-H  IM  M  -H  -^ 


C5  Tf  CO 

CO  •*  00 
QO         00 


00  ifl  CO  .-ICO  Tj< 


00  (M  O 


CO  to  Ci 


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coo  CO 
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00  »H  05 


t-"-^-^  o -^  ■^  r-coo 

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0»-<0  tO-Ht^  Oi-HQO 


o  M  r^ 

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to  <M  00  CO  o  Tfi  e^j  to  o 


to  Tti  < 


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to  (Mao 


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t^  c^  32 


t^ift  CO 
oc  <M  ^H 

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s^s 

g=--s 

t^  'V  '-I 

fC  c<i  >o 

iii 

§iS 

CO  x— 1 

§g2 

CO 

00 

o 

CO 

CO 

CO 

S'-S 

'-HeOTjH 

M         CO 

(M         CO 

lO  C^  C~J 

2S^ 

c;  — O 

lii 

iM 

III 

lis 

u5-*0 

iO(M00 

O-H  t^ 

O-Ht^ 

co-^»o 

■.»Hc<><r> 

COiMOO 

•<*<      o 

TJ-            O 

Msn 

ceo 

§25 

IOCOC5 

?M 

^3o 

•<f  CO 

TflCO 

ir4      cc 

M         CO 

'"""'^^ 

—iCOO 

CQMrJ* 

IM         (M 

^         CO 

§18 

ceo  o 

icoo 

lOOO 
C^COO 

t^  CJ  CI 

g8S 

CO  coo 

SIS 

sgs 

COOCO 

g*^ 

s;25 

ocesij-^ 

O-hO 

■<*      ■* 

t^^J^ 

t^cio 

TP        o 

COrH^ 

ceo-^ 

ill 

:2g^ 

gii 

III 

S-K 

SiS 

t^  N  C5 

s^l 

S2S 

OOiC 

t-coo 

ococo 

^'■^S 

^'-§ 

-<f -.f  o 

ill 

III 

lii 

III 

•nj-  -HO 

gSco 

||g 

III 

2^§ 

sss 

s*^ 

CO         >*< 

o      =o 

oeoco 

C  C-1C<I 

O-Ht^ 

0       o 

2gK 

III 

gll 

III 

iis 

lis 

2;  S  2^ 

lO       o 

•^             T*4 

M        M 

IM         M 

C-1        c^ 

M         C<l 

S'*:S 


o  COO  t^  cor^ 


s  c  to 

■!S-a  o 


1^ 

CO  >,  ra 


>  8-2-2 
aS  o  o 


.2  >' 


o 


i^^ 


re  Of 


res  C' 

c  S  o^ 


.2  >>  " 


;h     S-s 


5  >>"" 


152 


Count  V  Government 


[Part 


•I  g 
I  & 

^    2 

<3  .s 
"3 


Ji33i{  ■jsBd  Suunp 

pappB 

s3uin|0A  JO  jaquini^ 


l:S      ;2 


<M  --  CO 
<M  t^  0-. 

CO  CO 


.^JBjqil  ni 
sainn]OA  jo'  jaquin^ 


A}J9ClOJd 

|ooqos  JO  ani^A  ib'JOj^ 


A^jadoJd 
a9q()0   lye   jo    aniB^Y 


XJBJqij  JO  3niBj\ 


siHBJ'Bdd^  JO  8niBj\ 


^050    i-HO— ' 


UO  CO  ^ 
»o  oo  -^ 


I  o  »o    -^ 


lO  OS  ■ 


ooo 
o  -^  ti 


•»1<  IM  5D 
l-H  TJ.  »0 

00  r^  o 


OOO 
-»t<  ="0 

CO  05  CO 


282 

O  lO  •>!< 


S  :S 

"5  -iO 


sjn;iujnj  jo  on\-3\ 


asnoqiooqos  jo  9n[Bj\^ 


asnoqjooqos  jo  dn\e\ 


JO  S')E9s  jb  Jaqran^ 


sgnipjinq 
looqos   JO  'J9qranjs^ 


ooo 
ooo 
ooo 

CO  M  o 


)O0t-~ 

1  CO  i;0 

>  ^  GO 


ooo 
r-  lO  iM 
05  c^  c^ 


O  O  : 


ooo 
o  »o  »o 

0-«t.T*( 
O  C~1  C^l 


ss? 


lOO 

:8§ 


O      -O 

S   :S 

o    -o 


OOO 
lOiO  o 
CI  t^  o 


ooo 
ooo 
ooo 


icoo 

CO  lO  30 
l^  CO  o 


I  QO  ^ 


OC      •  20 


■»t<  O  rt< 
S  CO  DC 


spu!js]p  ]ooqos  JO  J3qum^ 


g-3 


a  go 


^CC 


^8 

It 

53b 


"I -3  J 


»o  o  o 
e^  o  iM 

1-1  t^  00 


CN  CO 


»rt  O  " 


OOO 

sss 

CO  O  CO 


sss 

5OC0  Ol 


!ag| 

jWcc 


Ill] 


Expenses  of  Education 


153 


^§2 

(MO(M 

—1^ 

-^  ^C-1 

^      «c 

-*cct- 

^r-- 

r--  CO  O 


COO 

ic  c  »o 


020  o 
<M  CC  »0 


iio  r^  c: 


6C'  ?i  • 


iC  lO  o 

CC  O  =i 

•^  C)  o 

— Id  o 


Cq  3C'  O  C  iC  lO 

05  ic  lO  o  r^  r^ 

■^  CO  •—  t^  r^  -rtl 


O  OO 
c^  >o  1^ 

-HC20 


O  iC  "5 

OO  oc  «o 
CO(M  C5 


8S: 


§88 


888 

mo-* 


>i7  o  >o 

<M  CO  lO 

CO  C<1  OO 


C5  CO  l« 

OO  C^  iS 


888 

O  05  05 
C^         CO 


O  "O  'O 

CO  t^  O 


:gS 


T-H  CO  ■<*<  t>» 


g8§ 

ooo 


COOO  -^ 
(M  rt  Tfl 


^  (M  CO 
C<l  02  -^ 


IM  CO 


;S§ 


Oii^O 

<M  CO  O 


CO  O  M 

00  C  OO 
lO  lO  O 


CO  ^  CO 
C-.-'  C-t  lO 

»-H    -^   CO 

C-1  — I  CO 


888 

-^  coo 


888 

t^  CO  cs 


CO  COOl 


88; 

o»o< 


888 

CO  0>  '-H 


88? 


COO 

888 


^OOO 

C5  CO  CO 


coo 

OO  CO  o 


iCpO  00 


;88 

J  "5  m 


ooo 

888 


888 

»0  O  lO 


CiCO 

O:  CO  -H 


:88 

1  »0  lO 


888 

lO  »c  o 


OO'O 
CO  ^  -^ 


ooo  O  05  C5 

OOQ  Ot-CO 

ooo  02C320 

C-1  -tti  O  O  O  -H 

^  .-H  r-H  CO  CO 


SS8 

CO  CO  o 


OOO 

888 

CD  CO  00 


coo 
coo 
coo 


C  C:  C5 
CO  CO  iC 


■*c- 
Scol 


O  iC'O 
lO  C~5  t^ 


r^  t^  -^ 

—  -H  CO 
C^5  CO  -^ti 


OiOiO 
CO         CO 


OOO 
^O  •>)  t- 

00  —>o 


[228 

t^  iC  CO 

»--         CO 


r-l  -^  •»*<  1— I  O 


I  -*i  CO  '-  c-q 


i 


2  ® 

II 


J      -2-2 


J=    O 


^■1 

QS|;S 


S  o  ° 


0-3 

JS  o 

glJ 

S  go 


-2  J 

-f5  <=> 


:a  g« 


^b 


It 

a§« 


154 


Count  v  Government 


[Part 


jB9it  ^SBd  Stninp 

pappB 

saraaiOA  jo  jaqran^ 


CO  lO  -^ 
CO  Csl  O 
CM  —  CO 


samnioA  jo'  jaqoin^ 


t—  (M  05 

00  t^  »o 

^  ao  o 


C<I  CO 


>o  >«  o 

ira  iM  QO 

-^  C-5  CO 


jooqos  JO  an[BA  jbiox 


so 


»o  o  o  o  t^  t^ 

CO  CM  lO  CD  :0  C^l 


OOO 
lO  30  CO 


OOO 

OO  -O  lO 


CO  t>.  O 

CO  -H  lO 
lO  CM  l~» 

03t1<  CO 


XjjadoJd 
j3q;o    iiB    JO    9qB^\^ 


OOO 
OOO 
OOO 


OOO 


A  JBjqil  JO  dn\B\ 


OOO 
OOO 
CM  CM  -in 


O  lOiO 

lO    ^  -H 


sn^tJ^ddB  JO  9niB,\ 


§88       88^ 

— 1350  CMt*.c 


888       888 

lO  O  .— 1  CO  lO  30 


9jn;rajnj  jo  dn\-e\ 


888   888 

»0  O  "5      »0  CMt^ 

o  CO  05    in  -^  :£> 


OOO 
lO  CO  20 
t^  O  t^ 


;8S 


OOO      OOO 

888  SES 


Soo 


osnoqjooqos  jo  an'B^^ 


OOO 
OOO 
t^  lO  CM 


888       S\ 

OOO  lO  : 


=  88 


8snoq|ooqos  jo  dnyex 


»0  CO  30 
!>.  CO  O 


JO  s^'Bas  JO  Jaqran^ 


OOO  COO 

t^  3<D  lO  O  --O  O 

-^  -^  O  O  CM  30 


lO  o  «o  o  o  » 

t^  30  >0  O  O  Si 

t^  T-1  OT  05  CM  -^ 


O-H30 


1^  CM— IC^ 


sSujpitnq 
|Ooqos   JO    jaquxn^ 


spij'jsip  looqos  JO  wquin^ 


1111 


1-35 


g|5 


-^■S 


>.-S  CS-; 
t  S^5 
C3    fl    =    O 


ill 


Ill] 


Expenses  of  Education 


155 


§33 

rt  ^  C-l 


oc  oo  o 
—  ro  lO 

•O  C30  CO 


CJ  c^  -^ 

C-J  —  CO 

■«f  r^  -H 


O  OJ  lO 

CO  "5  35 


S§2 

rt  l^  cc 


<M  02  -H 
CO  -H  »C 


833        iSS 

lO  -^  cr-  >o  CO  >D 


<»  OC  tH 


ill 

g|S 

III 

:/3  C;  » 

2:S3 

CI         CO 

1-2 

2ii 

0-^2 

■^  »0  35 

eo(MiO 


oc  ?I  O 


GO  35  1 


ogg 

§s 

R 

o 

s 

R 

RS 

»0  O  lO 

00 

00 

lOMt^ 

CO  coo 

Tj.00 

:SS§ 

ss 

=. 

Si2 

.R 

RR 

c^t^o 

>o 

-<tl  o 

•^ 

ESS 


§ss 


-H  CO   Tf 

—  ■M  CO 

c^i  «o  t^ 


SES 

iC  C  iC 


ooo 
«o  o  to 

r-i  if3  X> 


s§s 

O  C^  DO 


gss 

lO  >o  o 


ooo 

lO  O  LQ 
00O5t- 


ggs 

C-.  O  35 


sss 

-^00  35 


ill 

ill 

ill 

ill 

iis 

ill 

Tt<-(lO 

(MMlO 

C5CO<M 

10^35 

^lo-o 

C5  oo 

gi§ 

00  c-o 


§88 

o  c  o 


ooo 

§88 

CO  «  CI 


ill 

ill 

ill 

c»o  O  :« 

^r-oo 

§253 

C^COiO 

c^  CO  — ' 
ic  — r- 

t^  -^  -^  O  CO  CO 


R2R 

III 

ill 

III 

ill 

III 

§11 

ooo 

?;8;^ 

^^?; 

§2^ 

^■^g^ 

CO^O 

532S 

SSJ? 

CO00t1< 

OOCO  — ' 

r^  ic  c^ 

C3  —  TT 

t^  <M  35 


-^  CO  -^  00  O  30 


:S^i 


035  35 
O  SS 


ic  r~  CI 

3?i  00 


O  J2 

o  ^ 

03-2 


3  C" 


1-1 -i 


5  S  o  ° 


IF 


a 


>> 

■^  a  O  = 

a 
a 


£1 


IWc^ 


156 


CorXTY    GOVEENMENT 


[Part 


•I  s 

I  & 

^  2 

«  "!: 

PQ  b£ 

<  .9 
PQ 


papps 
saranjOA  jo  jaqum^ 


coo  •«*  lO  C: 


O  O  o  :c  M 


XjBJqiJ  UI 

saraujOA  jo'  jaqrariN; 


sss 

C^  <M  rj< 


CC  lO  1^3 
■^  CC  — c 
t^  1^3  CO 


c  CO  ro  -^  ic  cr. 

O  CO  CO  t^  ~  oo 

C-  <r^  •— 1  -a"  t^  >— 


COO  o— i-H 

COO  -rj.  30<M 

Cfl  —  CO  i-O  •«*<  o 


"CO 

ggs 

i-Oi-O 

— 

c  c 

c 

CCO 

r^t^'-" 

sss 

cy:  c-J— • 

CC  CO  !M 

X^wdojd 

C  t-~  — 

5J:^S 

COMO 

[ooqos  JO  ani^A  j-sjox 

?;s;x 

CCO 

ss:5 

c 

o 

o 

s 

SSS 

s 

R 

.tjjaJoJd 

IC       to 

oct- 

^ 

_ 

jaqjo    11^   JO    auysx 

zn  Oi  t^  oc  ic  c^  -H  . 


A'KJqii  JO  sn\-e.\ 

- 

coco 

—  ^' 

— 

m%vmMv  JO  anjc^^ 

ill 

coco«o 

mi 

.-ilOO 

g§s 

ill 

caco 

MOC^ 

ajnjraanj  jo  b\\\v\ 

t^coc 

S  c  o 

las 

CO         ->»< 

ill 

ill 

O]  I^TC 

C-1         CO 

asnoqiooqos  jo  3x\yG\ 


asnoqiooqas  jo  anp^ 


JO  6;b8s  jo  Jaqum^ 


BSnipjinq 
looqoe   jo    jaqtcrn^ 


ccc  CCO  sss 

coo      CCO      CCO 
COC      ICCO       CCO 


■  lO  ~       C^j  C  C^J 

:  (M  3C      CJ  >—  CO 


=:  CO      CCC 


COO 
iC  UO  O         C  CO  ^  i-O  ^  C<IX  l-O  CO  00 


UO  t^  M  CQ  c  c^ 

•<r  "t  c  c.  tc  -^ 

cr.  <—  ^  c  ^  —  oc  C3  o 


it  ^9-  CO  -^  ^-  O]  oo  o 


s^ou^eip  looqos  jo  jaqum^j 

e 

g 

g 

g 

s 

& 

-R-^ 

?— 

1-i 

1^ 

1-^ 

■i^  : 

a 

SI 

^1 

£1 

£1 

£1i 

P 

fe  b 

^^ 

fe^ 

fe>' 

1^ 

IS"  : 

ci2- 

c^-^ 

c^-5 

c^-^ 

c-5-5 

|-gl3 

1 

lip 

III 

iiil 

isl" 

=* 

1 

5 

s 

1 

^ 

^ 

Ill] 


Expenses  of  Educatiox 


157 


o  c;.  a; 
r-  c^  O 

IC   Tf   C> 


S  T»<   C 


r~  -r  -H  i.~  lO  3 

^  O  30  CC  O  lO 

^         rt  C-l         CO 


ao  iM  -- 


CO  CO 

■^  r-  O 


O'ft'O 
00  r^  «o 


c  o< 

iC  O  > 

CO  O  ! 


o  o  o 

t-  35  -O 
•^  30CO 


-H  O  — <  ; 


o  o  >o 

C^l  CO  lO 


O  35  »0 

CO  35  O 
lO  iC  -H 


o  »o  o 

t^  Oeo 


SiS 

oc  o 

—  3-.  O 


sss 


C  t^C^  "-H  ^ 


CO-X13-. 

32g 


>  CO  32 


0C<=  35 

III 

IPI 

ill 

III 

coopo 

S^i 

ill 

^  C<lCO 

I- —.00 

locir- 

" 

.0^1  CO 

»CMt- 

S?3S 

(MOOO 

ill 

Oc-co 

IIS 

igi 

i 

isS 

§11 

(M5C05 

^ss? 

r-lC^)  CO 

c^  coo 

... 

T-I<M 

lO-O 

gsl 

C-1--D00 

III 

Ill 

III 

w  >n  t^ 

ootj<:-i 

ill 

ill 

00 

00 

sill 

III 

s-^ 

gss 

t^COO 

05  ■>*<  •* 

iflcooo 

O0<M  O 

^ 

a 

^ 

S-S 

OOt-'O 

ccr^co 

III 

III 

|S| 

O  35  O 

co3o 

1 

1 

SoS^ 

III 

oc  t^ 

ii^ 

§gf. 

CO  —  lO 

0<M  CO 

--2 

05 

CO 

a 

35 

CO 

OC^  35 

mOOCO 

§11 

III 

ill 

Sis 

^^35 

1 

S| 

III 

ill 

ssg 

i^i 

^aig 

S2CJ 

2:^?^ 

00-H  35 

C-. 

^i 

t-  00«O 

2:2  ;5 

oot^co 

5oS 

S|S 

SkI 

0<M  30 

§^2 

isl 

si 

e^ooo 

M         CO 

C-:!  iMti. 

CO       -^ 

CO         Tf 

.         CJ 

o 

"^ 

CO  CO  35 

00  — sc 

^  — lO 

O-i  — 

-__- 

t^  — t^ 

CO  CI  CO 

-f  c 

uO 

oot-r-' 

^-Hu:) 

(M         C^  .         . 


El  8^ 


c3    t? 

i  i  g  o 
a 


s§^ 


53:2 


o_2 


c3    'C 


-S§ 


C.5-      • 


« 


158 


County  Government 


[Part 


i^Ji  ^SBd  SuiJnp 

pappB  ' 

sanmjoA  jo  jaqran^ 


XjBJqij  ut 
saninioA  jo  jaquin^ 


X^JadoJd 
looqos  10  di\\v\  [B'jox 


jaq^o    ijB   JO    anye^ 


XJBjqii  JO  3n\v\ 


sri'jBJBdd'e  lo  ou\e\ 


9jn:>injnj  jo  3T\ys\ 


asnoqjooqos  jo  3U\^\ 


9118 

asnoqiooqos  jo  sn[e\ 


JO  sj'B3s  JO  Jaquin^ 


sSutpiinq 
[ooqos   JO  'joquin^ 


s^jou^stp  jooqos  JO  jaqrariN^ 


CO  r-  Tf 


:  t^  00  (M  CC  O 

i  O  03  I— ■  CC  lO 


CO  -^  t— 
lO  00  CO 


C2C  cr: 
oo  --  C-. 

Tfl  00  Ol 


t^  CO  -i*! 
■<)<  ■*  C5 


S  :S       5 


^  t^OI 


gig 

CO  C  CO 


c  t-  t^ 

ON  CI 

ic  ic  o 


ceo 
coo 

to  «=  -M 


in  us  -H 
IC  CO  Ol 
t^  iC  CO 


CO  C  :o 
O  05  00 

00  o  ::> 


)00 

IE2 


coo 


coo 

»CO  i-O 


ceo 
o  c  o 

OOCOO 


ceo 
coo 
oc  c 

CO  C  CSIlO  i^ 


gg 


coo 

o  o  c 

coo 


<M  OIM 

^  COTtl 


•»^  >0  C5 

Tf  CO  r^ 


CO  ^  iM  •"If  ' 


^:-r= 


nil 


g  aj  t- f 


I 


OOOOCO  ^Or-^ 

C5  l^  1^  liO  C2  -^tl 

CO  CO  C  t-         OO 


CO  O  CO 
t^  o  t^ 


^  IM. 


05  O  C5 
OCO 


SS2 

O        CO 


c  o 
-^  o 

fe-g 
!s  >■ 

c«r;  s 


Ill] 


Expenses  of  Education 


159 


i  CO  in 


II 

ill 

isi 

ii§ 

III 

iSi 

mi 

t-O 

C0C^"5 

CM-^rc 

Tt-C^lO 

C^^r-5 

MCOO 

(0(OC-l 

^cc^ 

<M  ao  -- 


C-2  -^  O 
50  0  -o 

(^  C<l  C5 

rt   -H   C<l 


sii 

ill 

t^«co 

§ii 

Sis 

Si 

55=1 

ooc^o 

cities 

S  =  3 

S^S 

m 

S   :s 


III 

III 

ill 

i-c         C^ 

^        <M 

ecM50 

rt      ^ 

go§ 


C£  — <  30 


sss 

O  !>•  t>- 


n  iC  CO 


N^fO 

liJ 

ill 

ill 

ill 

.-i«00 

sss 

g5i 

t^(MO 

gii 

(MCO 

ill 

sis 

SSS 

III 

III 

e^  toes 

oii 

ill 

5g8§ 

'T  CO  X) 

to  CIO  -^ 

ssg 

M  -^  » 

e<u>i^ 

§11 

511 

g  s  s 

cc-*co 

ill 

ill 

m 

i^i 

ssg 

I25 

IIS 

ill 

000  30 

OC'  0  00 
r-l        ei 

lis 

III 

Soo 

^Ss 

too  o 

§2k 

OC  tO^ 

£S2 

sss 
"25 

!H5ic 

sii 

ccrco 

M^^ 

C«5        CO 

c<)      e<i 

III 

SSI 

to  too 

Ift—ltO 

1-1         (M 

•*     -^ 

■*^-*  O' 


lO  -^  to  ^  ,-(  ^ 


CJ2 

It 
III 


II 


=i  e  c  = 


c  ^ 


to 

II 

b  >> 

1|3 

e  §  ® 

o 

a 


2  ° 


So  = 


^  o 


•3  J2 
2  => 
~  o 

it 

=  1-13 
II  in 

s 

es 


0-3 

^1 

"c-2'- 

IIP 


ceo,® 


160 


CorxTY  Government 


[Part 


•|1 

^    2 


n 


CC  CM 

—  t^  :- 

-^--cc^ 

Sfix 

t-  xo 

tS'"*  2 

u-  C-1  3C 

c-.cocc 

JU3.t  }SBd  SutJiip 

So^S 

C^       cc 

MC^ 

^^Oi 

pappB  ■ 

saranjOA  jo  jaqran^ 

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207 


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CO 


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Expenses  of  Educatiox 


219 


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t-l  05  C^ 
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coe<i.-i 

oo>rt  CO 

—         C5 

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QC  -O  >0 
t^  -t<  CI 

CI  C-: 


o6  5o-o 

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t^  >fl  CI 

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220 


County  Government 


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c^  t^  Ci 

o  cc  CO 

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Expenses  of  Educatiox 


221 


O  t^  Tj. 
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CI  O  OO 


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111 


222 


County  Government 


[Part 


CO 

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Expenses  of  Education 


223 


(M  — <CO 

CO  -^  t^ 

COOO  ^ 

coo  t>- 

CO»-IO 


CO  CO  CO  .<*<  Tf  oo 

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CO  -H  t^  CO  05  m 

coo  --  e<i  T}< 


oo  c  00  .»»<  CO  aj 

ceo  >f5  CO  ^ 


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(M  05<M 

r^  c^«  o 


>0  O  CO 
<M  »-<  CO 


O  C5  lO 
CO  CO  S 


CC50 

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occo- 


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>eOT»<  — 4c 


■>*  COOO 

lO  Ol  -^fl 
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CO  00  .^ 

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CO  l«  M 

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O  <M  <M 

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.— 1  ifS  o. 


260  .. 
260  .. 
520  .. 

393  .. 
253  .. 
646  .. 

318  64 
445  27 
763  91 

940  45 

158  .. 

1  098  45 

265  .. 

1  019  72 

400  .. 

1  419  72 

680  47 

382  43 

1  071  90 

515  .. 

515  .. 

1  030  . . 

933  33 

700  .. 

1  633  33 

733  33 

666  67 

1  400  . . 

1  791  . . 
219  .. 

2  010  . . 

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! 

1  225  33 

250  .. 

1  475  33 

1  165  .. 

685  .. 

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CO  cq  ^ 
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05  cq  c<j 


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CO  coo 

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CO  C5  lO 


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C«  — <  31 

OC  e-jo 

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Expenses  of  Education 


225 


SSiS 

SiSS^ 

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226 


County  Government 


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Expenses  of  Educatiox 


227 


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Expenses  of  Education 


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11 


COUNTY  GOVERNMENT 


PART  IV 


Statistical  Tables  Relative  to  County  Finance 


\ 


State  of  ^^Tew  York  —  Comptrollek's  Office 

Albany,  July  8,  1915. 
To  the  Constitutional  Convention: 

Gextlemex. —  I  take  pleasure  in  submitting  heremth  compara- 
tive, classified,  statistical  tables  relative  to  county  finance,  showing 
among  other  things  the  sources  of  receipts  and  the  purposes  and 
objects  of  expenditures. 

Respectfully  yours, 

EUGE]S^E  M.  TRAVIS, 

Comptroller. 

[245] 


CONTENTS  OF  PART  IV 


PAGE 

Counties  —  Classification,  population  and  wealth: 

Table  1  —  Classification,  population,  per  capita  wealth 249 

Table  2  —  Comparative  density  of  population  and  per  capita  cost  of  govern- 
ment     256 

Table  3  —  Comparative    wealth    and    cost   of   government   per   $1,000   of 

valuation 265 

The  Board  of  Supervisors: 

Table  4  —  Composition  of  Boards  of  Supervisors 270 

Table  5  —  Services  of  members  of  Boards  of  Supervisors 278 

Cost  of  supervision  of  county  finances: 

Table  6  —  Total  cost  and  cost  per  capita  and  per  $1,000  valuation 284 

Table  7  —  Compensation  of  members  of  the  boards 293 

Table  8  —         Expenses  of  board 298 

Table  9  —         Expenditures  for  additional  supervisory  officers 305 

Character  of  work  of  Board  of  Supervisors: 

Table  10  —  Cost    of    general    government    per    capita    and    per    $1,000 

valuation 308 

Table  11  —  Surplus  or  deficiency  in  general  fund  cash 314 

Table  12  —         Gain  to  cash  from  general  bonds  and  loans 323 

Table  13  —         Gain  to  cash  from  highway  bonds  and  loans 327 

County  finances  of  1914: 

Table  14  —  Net  tax  receipts,  surplus  or  deficiency 331 

Table  15  —         Gross  receipts  from  taxes  and  tax  expenditures 336 

Table  16  —  Tax  commissioner's  meetings.     Advances  and  refunds  343 

Table  17  —  Equalization  commission.     Tax  blanks 347 

Table  18  —  County  treasurer's  expenditures  for  collection  of  taxes  352 

Table  19  —         Advances,  losses  and  deposits 357 

Table  20  —  Net  cost  of  government,  increase  or  decrease  of  indebtedness, 

net  receipts  or  expenditures  from  contributions 362 

Table  21  —         Gross  cost  of  general  government,  less  revenues,  and  earn- 
ings   368 

Table  22  —  Earnings  of  county  officers 375 

Table  23  —  Interest  and  earnings  of  county  property 381 

Table  24  —  Fines  and  forfeits,  premiums  and  accrued  interest  on 

refunding  bonds 387 

Table  25  —  Earnings  of  penal  institutions 393 

Table  26  —  Earnings  of  charitable  institutions 397 

Table  27  —  Gross  cost  of  improvements  less  income  in  reduction  thereof .  .  .   403 

Table  28  —         Construction  of  buildings 409 

Table  29  —  Construction  of  highways 414 

Table  30  —         Sales  of  county  property,  insurance  recoveries,  premiums 

on  construction  bonds 421 

[247] 


248  County  Government  [Part 

PAGE 

Table  31  —  Indebtedness 427 

Table  32  —         Obligations  incurred 433 

Table  33  —         Obligations  paid 438 

Table  34  —  Contributions 444 

County  Indebtedness: 

Table  35  —  Outstanding  debt  of  1914  and  debt  limit 451 

Table  36  —  Character  of  outstanding  debt  of  1914 457 

Table  37  —  Increase  or  decrease  in  county  indebtedness,  1909  to  1914 463 

Table  38  —         Character  of  increase  or  decrease 469 

County  treasurer's  office: 

Table  39  —  Salary,  fees  and  expenses  in  detail 477 

Coroners: 

Table  40  —  Expenditures  for  coroners  in  detail 485 

Expenditures  for  governmental  purposes: 

Table  41 — Expenditures  per  capita  and  per  $1,000  valuation.     General 

divisions  of  expenditures 490 

Gross  cost  of  general  government: 

Table  42  —  Cost  of  general  government  by  functions 499 

Table  43  —  Legislative 505 

Table  44  —         Administrative 509 

Table  45  —  Elections 513 

Table  46  —  General  officers 517 

Table  47  —  Administrative  buildings 523 

Table  48  —  Administrative  interest 527 

Table  49  —         Judicial 531 

Table  50  —  Judicial  officers  and  court  library 535 

Table  51  —  Civil  courts 539 

Table  52  —         Regulative 543 

Table  53  —         Defensive 547 

Table  54  —         Protective 553 

Table  55  —         Educational 557 

Table  56  —  Corrective 561 

Table  57  —  Expenses  of  conviction ' 565 

Table  58  —  Expenses  of  punishment 570 

Table  59  —  Expenses  of  reformation 577 

Table  60  —         Charitable 581 

Table  61  —  Improvident  poor 587 

Table  62  —  Defective  poor 591 

Table  63  —  Dependent  children 597 

Table  64  —  Soldiers  and  sailors 601 

Table  65  —  Highway  maintenance 605 

County  debt  service: 

Table  66  —  Payments  on  bonded  debt,  all  payments  of  interest.  Percent- 
ages of  total  governmental  expenditures.  Percentages  of 
outstanding  bonded  debt  paid  during  year 610 


COUNTY  GOVERNMENT 


I 


PART  IV 

Statistical  Tables  Relative  to  County  Finance 


TABLE  I 

Classification,  Population,  Density  of  Population  and 
Comparative  Wealth 
Classification: 

To  facilitate  comparison  of  gross,  net  and  per  unit  figures,  the 
counties  of  the  State  have  been  divided  into  classes  in  accord  with 
the  population  of  each  on  the  following  basis: 

Class  1  —  Three  counties  (Erie,  Monroe,  Westchester)  each  with 
a  population  in  excess  of  250,000. 

Class  2  —  Four  counties  (Onondaga,  Albany,  Oneida,  Rensselaer) 
each  with  a  population  of  more  than  120,000  and  less  than  250,000. 

Class  3  —  Fifteen  counties  (all  except  Suffolk  and  Nassau  con- 
taining a  large  city  population)  each  with  a  population  of  more  than 
65,000  and  less  than  120,000. 

Class  4  —  Twenty-two  counties  all  of  which,  except  Cortland 
(29,249),  Tompkins  (22,647),  Warren  (32,223),  contain  populations 
of  from  35,000  to  65,000.  The  three  counties  named  are  added  to 
this  group  for  the  reason  that  each  contains  within  its  boundaries  a 
municipality  with  a  city  charter. 

Class  5  —  Thirteen  counties  each  of  which  has  a  population  of 
less  than  35,000  and  none  of  which  contains  a  city. 

The  counties  are  here  arranged  alphabetically  for  reference  to 
later  tables  and  the  class  and  class  number  shown. 

The  counties  will  be  found  arranged  in  classes  in  the  order  of  their 
population  in  table  4  and  succeeding  tables. 

The  population  by  towns  or  cities  is  here  given  for  purposes  of 
information. 


250  CouA^TY  GoA^ERNMENT  [Part 

Population  of  entire  State: 

The  total  population  as  here  given  is  for  the  State  outside  of  the 
city  of  New  York.  The  following  shows  the  population  of  the  entire 
State : 

Population  of  towns  outside  New  York  city 2,341 ,402 

Population  of  cities  exclusive  of  New  York  city 2,005,329 

Population  of  New  York  city 4,766,882 

Total 9,113,614 


Percentages  of  population: 

A  computation  will  show  the  following  facts  in  regard  to  the  per- 
centage of  population : 

Exclusive  of  New  York  city: 

Population  of  towns 50 .  27% 

Population  of  cities 49 .73% 


100% 


Including  New  York  city: 

Population  of  towns 25  .69% 

Population  of  cities,  including  New  York 74 .31% 


100% 

Density  of  population: 

The  population  per  square  mile,  obtained  by  dividing  the  total 
population  by  the  area  (see  Table  4),  is  here  given.  To  facilitate 
reference  to  Table  2,  which  arranges  the  counties  in  the  order  of 
density  of  their  population,  the  relative  number  of  the  county  in 
such  table  is  added. 

Comparative  wealth: 

The  per  capita  equalized  valuation  obtained  by  dividing  the  total 
equalized  valuation  (see  Table  4)  by  the  total  population  is  here 
given.  To  facihtate  reference  to  Table  3,  which  arranges  the  coun- 
ties in  order  of  their  per  capita  wealth,  the  relative  number  of  the 
county  in  such  table  is  added. 


IV]  Tables  Kelative  to  County  Finance  251 

Density  and  comparative  wealth  for  entire  State: 

This  table  only  includes  the  population  of  the  State  outside  of 
the  city  of  New  York.  The  following  shows  these  facts  for  the 
entire  State: 

Population  per  square  mile  outside  New  York  city 86 

Population  per  square  mile  within  New  York  city 16, 158 

Population  per  sqare  mile,  entire  State 181 

Equalized  valuation  per  capita  outside  New  York  city. ....  $805 

Equalized  valuation  per  capita  within  New  York  city $1,654 

EquaUzed  valuation  per  capita,  entire  State $1 ,249 


252 


County  Government 


[Part 


Table 

Classification,  Population,  Density 


COUNTIES 


1 .  Albany 

2.  Allegany 

3.  Broome 

4.  Cattaraugus 

5.  Cayuga 

6.  Chautauqua 

7.  Chemung 

8.  Chenango 

9.  Clinton 

10.  Columbia 

11.  Cortland 

12.  Delaware 

13.  Dutchess 

14.  Erie 

15.  Essex 

16.  Franklin 

17.  Fulton 

18.  Genesee 

19.  Greene 

20.  Hamilton 

21.  Herkimer 

22.  Jefferson 

23.  Lewis 

24.  Livingston 

2.5.  Madison 

26.  Monroe 

27.  Montgomery 

28.  Nassau 

29.  Niagara 

30.  Oneida 

31.  Onondaga 

32.  Ontario 

33.  Orange 

34.  Orleans 

35.  Oswego 

36.  Otsego 

37.  Putnam 

38.  Rensselaer 

39.  Rockland 

40.  St.  Lawrence 

41.  Saratoga 

42.  Schenectady 

43.  Schoharie 

44.  Schuyler 

45.  Seneca 

1  For  area,  see  table  4. 


Classification  of  Tables 


Number 


Population, 
1910 


173,666 

41,412 
78,809 
65,919 
67,106 

105,126 
54 , 662 
35,575 
48,2.30 
43,658 

29,249 
45,575 
87,661 

528,985 

33,458 

45,717 
44,534 
37,615 
30,214 
4,373 

56,356 
80,382 
24,849 
38,037 
39 , 289 

283,212! 
57,567 
83,930 

92,036 

154,157 

200,298 
52,286 

116,001 

32, 000 ! 
71,6641 

47,216 
14,665| 
122,276' 
46,873 
89,005 

61,917 
88,235 
23,855 
14,004 
26,972 


Population 
of  towns 


33,630 

41,412 
30,366 
43,096 
32,438 

56,608 
17,486 
28,153 
37,092 
32,241 

17,745 
45,575 
48.685 

82,441 

33,4.58 

45,717 
13,445 
26,002 
30,214 
4,373 

44 , 083 
53,652 
24,849 
38,037 
30,976 

65,063 
26,300 
83,930 

31,626 

59,241 

63,049 
32,923 

63,319 

32,000 
37,823 

37,719 
14 , 665 
34,752 
46,873 
73,072 

61,917 
15,409 
23,855 
14,004 
26,972 


Population 
of  cities 


140,036 


48,443 
22,823 
34 , 668 

48,518 
37,176 
7,422 
11,1.38 
11,417 

11.504 


38,976 
446,544 


31,089 
11,613 


12,273 
26,730 


8,313 


218,149 
31,267 


60,410 
94,916 

137,249 
19,363 

52,682 


33 
9 

841 
497 

87 

524 

15 

933 

72 

826 

i 


IV] 


Tables  Kelative  to  County  Finance 


253 


OF  Population  and  Comparative  Wealth 


CITIES  AND  population 


Albany.  100.253;  Cohoes,  24,709;  Water- 
vliet.  15.074 


Bingharaton 

Clean.  14.748;  Salamanca.  8,075. 
Auburn 


Jamestown.  31.297;  Dunkirk,  17,221. , 

Elmira 

Norwich 

Plattsburg 

Hudson 


Cortland. 


Poughkeepsie.  27,976;  Beacon,  11.000.. 

Buifalo,   423.705;    Lackawanna,    14,549; 

Tonawanda,  8,290 


Gloversville,  20,642;  Johnstown,  10,447. 
Batavia 


Little  Falls. 
Watertown. 


I 


Oneida. 


Rochester.  . 
Amsterdam . 


Niagara  Falls,  30,445;  Lockport  17,970 

North  Tonawanda,  11,995 

Utica,  74,419;  Rome,  20,497 


Syracuse 

Geneva,  12.146;  Canandaigua.  7.217 

Newburgh.  27,805;  Middletown,  15,313 
Port  Jervis,  9,564 


Oswego,  23,361;  Fulton,  10,480. 
Oneonta 


Troy,  76,813;  Rensselaer,  10,711 
Ogdensburg 


Schenectady. 


Density  of 

Comparative 

Population 

Wealth 

Relative 

Relative 

Popula- 

number 

Equalized 

number 

tion  per 

in  com- 

valuation 

in  com- 

square 

parative 

per 

parative 

mile  1 

table 

capita  2 

table 

(No.  2) 

(No.  3) 

337 

5 

$765 

16 

40 

45 

608 

37 

111 

15 

651 

28 

49 

39 

591 

41 

88 

18 

715 

20 

95 

17 

647 

29 

134 

13 

697 

23 

39 

47 

552 

45 

44 

42 

356 

57 

63 

30 

670 

26 

60 

32 

626 

33 

29 

53 

518 

50 

108 

16 

814 

15 

494 

2 

836 

13 

17 

56 

612 

35 

26 

54 

399 

56 

82 

20 

471 

53 

74 

25 

866 

10 

44 

43 

524 

49 

2 

57 

1,390 

3 

32 

50 

739 

19 

43 

44 

635 

31 

19 

55 

540 

46 

57 

36 

844 

12 

58 

35 

587 

43 

415 

3 

1,011 

6 

163 

11 

596 

38 

286 

6 

1,901 

1 

165 

10 

979 

8 

127 

14 

593 

39 

246 

7 

964 

9 

82 

19 

820 

14 

138 

12 

627 

32 

79 

23 

853 

11 

69 

27 

489 

51 

45 

41 

587 

42 

62 

31 

1,153 

5 

177 

9 

698 

22 

225 

8 

990 

7 

30 

52 

580 

44 

71 

26 

534 

47 

399 

4 

765 

18 

35 

48 

532 

48 

64 

46 

642 

30 

58 

29 

693 

24 

2  For  valuation,  see  table  4. 


254 


County  Government 


[Part 


Table 
Classification,   Population,   Density   op 


Classification  of  Tables 

Population 
of  towns 

COUNTIES 

Class 

Number 

Population,  , 
1910 

Population 
of  cities 

46.  Steuben 

III 

III 

V 

V 

IV 

III 
IV 
IV 
IV 

I 

V 
V 

10 
3 

1 

20 

5 

21 

8 

6 

3 

4 
10 

83,362 
96,138 
33,808 
25,624 
33,647 

91,769 
32,223 
47,778 
50,179 

283,055 

31,880 
18,642 

56,015 
96,138 
33,808 
25,624 
18,845 

65,861 
16,980 
47,778 
50,179 

143,366 

31,880 
18,642 

27,347 

47.  Suffolk 

48.  Sullivan 

49.  Tioga 

50.  Tompkins 

14,802 

25,908 
15,243 

51.   Ulster 

52.  Warren 

53.  Washington 

54.  Wayne 

55.  Westchester 

139,689 

56.  Wyoming 

57.  Yates 

State 

5  classes. 

57  counties.  . 

4,346,731 

2,341,402 

2.005,329 

>  For  area,  see  table  4. 


I 


IV] 


Tables  Relative  to  County  Finance 


255 


Population  and  Comparative  Wealth  —  concluded 


Density  of           i 
Population           | 

cities  and  population 

Popula- 
tion per 
square 
mile  1 

Relative 
number 
in  com- 
parative 

table 
(No.  2) 

Corning,  13,730;  Homell,  13,617 

58 
80 
31 
47 
66 

76 
33 
56 
80 

585 

54 

58 

33 
22 
51 
40 

28 

24 
49 
37 

21 

1 

38 
34 

Ithaca 

Glens  Falls 

j  Yonkers,  79,903;  Mount  Vernon,  30,919; 
\      New  Rochelle,  28,867   .             

53  cities    

8G 

57 

Comparative 

Wealth 

Relative 

Equalized 

number 

valuation 

in  com- 

per 

parative 

capita  2 

table 

(No.  3) 

S608 

36 

1,329 

4 

402 

54 

592 

40 

681 

25 

409 

55 

622 

34 

482 

52 

662 

27 

1,464 

2 

704 

21 

7G5 

''i 

$805 

"i 

*  For  valuations,  see  Table  4. 


256  County  Government  [Part 


TABLE  2 

Density   of   Population   and    per    Capita    Cost   of    General 
Government    and    of    Total    Government    Expenditures 

To  permit  of  the  study  of  the  relation  between  the  density  of  the 
population  and  per  capita  cost  of  the  maintenance  of  general  govern- 
ment, counties  are  listed  in  this  table  (1)  in  the  order  of  the  popula- 
tion per  square  mile,  and  (2)  in  the  order  of  the  cost  of  general 
government  per  capita. 

Description  of  table: 

For  reference  purposes  classes  and  class  numbers  under  which 
the  counties  appear  in  the  later  tables  are  given  in  the  first  two 
columns.  The  consecutive  number  and  name  of  the  county  follow 
in  both  pages  of  these  tables. 

The  population  per  square  mile  is  shown  on  the  first  page  of  this 
table  followed  by  the  per  capita  cost  of  general  government  as 
computed  in  table  10.     The  total  per  capita  expenditures  follow. 

On  the  second  page  of  the  table  the  per  capita  cost  is  placed  first 
followed  by  the  population  per  square  mile. 

The  number  of  city  supervisors  and  the  number  of  town  super- 
visors are  shown  in  the  7th  and  8th  columns,  of  the  second  page. 

Use  of  table: 

The  reader  will  observe  that  Monroe  county  is  the  third  county 
in  the  State  in  the  density  of  its  population,  having  a  population  of 
415  per  square  mile;  that  the  per  capita  cost  for  general  government 
of  this  county  was  $2.58.  By  following  down  the  fifth  column  on 
the  second  page  headed  ''  Cost  of  General  Government  Per  Capita," 
he  will  observe  that  Monroe  county  is  the  18th  county  in  the  State 
in  the  cost  per  capita  of  general  government.  For  further  informa- 
tion with  regard  to  this  county,  from  either  table,  he  will  refer  to 
table  10  —  Class  1,  No.  2,  where  he  will  find  Monroe  county  listed 
below  the  county  with  the  next  highest  gross  population  and  above 
the  county  with  the  next  lowest  population;  from  which  table  and 
succeeding  tables  referred  to  therein,  he  may  make  a  study  of  the 
finances  of  Monroe  county. 


IV]  Tables  Relative  to  County  Finance  257 


Purpose  of  Tables  2  and  3 

Board  of  supervisors  responsible  for  per  unit  rates. 

It  will  be  seen  from  Table  10  and  the  tables  referred  to  therein 
that  these  per  capita  rates  have  been  determined  from  those  net 
current  expenditures  of  government  entirely  within  the  control  of 
boards  of  supervisors. 

Expenditures  included : 

The  items  included  are  expenditures  classed  in  the  report  of 
treasurers  as: 

Legislative : 

Boards  of  supervisors,  and  county  publications. 

Administrative : 

Elections,  administrative  officers,  maintenance  of  administration 
buildings,  interest  on  tax  loans  and  revenue  or  refunding  bonds  with 
the  expense  of  issuing  such  bonds. 

Judicial : 
Judicial  officers,  civil  courts  and  court  libraries. 

Regulative : 

Special  deputy  excise  commissioner,  county  sealer  of  weights  and 
measures,  regulative  associations  and  quarantine. 

Defensive : 

Armories  exclusive  of  the  amount  paid  from  State  funds. 

Protective : 

Registration  of  land  titles,  protection  of  fish  and  game,  bounties, 
county  bacteriological  laboratory  and  county  sewers  and  drains. 

Educational : 
School  superintendents  and  education  of  deaf  mutes  and  blind. 

Corrective : 

Officers  and  courts  engaged  in  prosecution  of  criminals,  main- 
tenance of  or  payments  to  penal  institutions,  officers  and  institu- 
tions engaged  in  reformatory  work. 

9 


258  County  Government  [Part 

Charitable : 

Superintendent  of  the  poor,  almshouse  and  temporary  relief, 
hospitals,  insane,  epileptic,  feeble-minded,  supervision  of  relief  of 
destitute  children  and  expenditures  for  orphan  asylums,  relief, 
burial  and  headstones  for  soldiers  and  sailors. 

Highway  maintenance: 

County  superintendent  of  highways,  maintenance  of  county 
bridges  and  roads,  and  maintenance  of  State  and  county  highways 
exclusive  of  the  amount  paid  from  State  funds. 

Expenditures  excluded: 

The  items  of  government  expenditures  excluded  are  those  classi- 
fied in  the  reports  of  county  treasurers  as: 

Tax  expense: 

Assessment,  equalization  (by  special  commission),  expenses  for 
collection  of  taxes  and  advances  and  refunds  of  taxes. 

Contributions : 

State  taxes,  taxes  for  judicial  and  mihtary  districts  and  contribu- 
tions to  town  funds. 

Constructive : 

New  county  buildings,  construction  of  highways,  including  interest 
on  bonds  for  either  of  these  purposes  and  interest  on  temporary 
highway  loans. 

Liquidation  of  indebtedness: 

All  payments  in  liquidation  of  county  indebtedness. 

Total  per  unit  expenditures: 

The  total  expenditures  of  the  county  will  include  all  of  the  items 
given  above.  This  total  amount  is  divided  by  the  population  and 
equalized  valuation  to  determine  the  per  capita  (Table  2)  and  per 
$1,000  valuation  (Table  3)  expenditures  of  the  county. 

Of  the  items  excluded  from  the  cost  of  general  government,  the 
tax  expenses  are  for  the  collection  of  the  tax  revenues  of  the  county, 
for  advances  to  be  subsequently  repaid  or  refunds  from  tax  revenues 
on  account  of  error;  contributions  are  direct  payments  from  county 


IV]  Tables  Relative  to  County  Finance  259 

funds  to  the  State  and  other  municipal  divisions  pursuant  to  statute. 
Neither  of  these  items  are  under  the  control  of  boards  of  supervisors. 

The  construction  of  county  buildings  or  highways  is  under  the 
control  of  boards  of  supervisors.  It  is  excluded  from  the  cost  of 
general  govermnent  for  the  reason  that  it  is  an  extraordinary  expendi- 
ture of  a  large  amount  incurred  at  long  intervals.  The  cost  of 
general  government  is  intended  to  show  the  current  expenses  for 
the  maintenance  of  the  county  government  and  it  would  be  unfair, 
for  comparative  purposes,  to  include  unusual  and  extraordinary 
expenses. 

While  the  creation  of  debt  obligations  is  under  the  control  of  the 
board  of  supervisors  as  a  body,  often  the  indebtedness  which  is 
paid  in  the  current  year  was  created  by  a  board  long  antecedent  to 
the  present  board.  For  the  reasons  given  above,  it  would  be  unfair 
in  a  table  for  the  purposes  specified  to  include  the  payments  of  such 
debts. 

Expenditures  met  by  tax  levies: 

While  the  present  board  of  supervisors  is  not  solely  responsible 
for  the  expenditures  excluded  from  the  cost  of  general  government  as 
specified  above,  the  taxpayers  of  the  county  must  meet  those  expendi- 
tures except  as  they  may  be  met  by  the  earnings  of  county  officers, 
property  or  institutions,  the  incidential  income  from  the  transaction 
of  the  business  of  the  county  and  district  and  State  funds  appHcable 
to  armories  and  highway  maintenance. 

''  Per  Capita  Cost  of  General  Government  "  and  "  Total  Per  Capita 
Expenditures:  " 
The  difference  between  these  two  items  represents,  except  for  the 
incidential  revenues  noted  above,  the  cost  per  capita  for  the  expendi- 
tures excluded  as  noted  above  in  determining  the  cost  of  general 
government.  The  total  expenditures  include  the  maintenance  of 
armories  and  highways  from  district  or  State  funds.  The  compara- 
tive unit  rate  for  taxation  therefor  in  the  several  counties  would 
be  somewhat  less  than  the  unit  rate  for  total  per  capita  expendi- 
tures here  given  in  expenditures.  The  amount  met  from  such  State 
funds  is  shown  in  Table  10. 


260 


County  Government 


[Part 


Table 

Density  of  Population  and  Per  Capita  Cost  of  General 
Government  and  of  Total  Expenditures  for  County  Pur- 
poses 

Counties  arranged  in  order  of  density  of  population 


Class 


Class 
No. 


Consecu- 
tive 
number 


County 


Population 

per 

square 

mile  2 

Per  capita 

cost  of 

general 

government  a 

Total 

per  capita 

expenditure  4 

585 

$4  17 

$11  56 

494 

2  26 

4  94 

415 

2  58 

5  11 

399 

2  41 

7  69 

337 

3  44 

8  19 

286 

11  08 

18  64 

246 

3  22 

9  40 

225 

3  22 

6  51 

177 

2  91 

9  66 

165 

2  04 

7  48 

163 

2  10 

6  59 

138 

2  07 

6  90 

134 

2  49 

5  41 

127 

3  03 

6  67 

111 

2  23 

4  96 

108 

2  00 

5  51 

95 

1  21 

3  11 

88 

1  82 

5  62 

82 

2  63 

6  30 

82 

1  91 

5  79 

80 

1  37 

3  15 

8C 

2  34 

6  79 

79 

2  49 

8  06 

76 

1  77 

4  61 

74 

2  42 

3  88 

71 

2  61 

6  74 

6£ 

2  56 

6  63 

66 

1  92 

5  92 

G4 

2  00 

4  50 

63 

3  08 

6  93 

62 

3  53 

9  07 

60 

1  64 

4  97 

58 

1  63 

4  07 

58 

1  70 

2  79 

58 

2  50 

6  55 

57 

2  31 

4  72 

56 

2  93 

4  82 

64 

1  61 

3  49 

49 

1  48 

3  64 

47 

2  32 

4  59 

45 

2  24 

5  78 

44 

1  93 

4  80 

44 

2  85 

6  18 

43 

3  28 

5  12 

40 

1  82 

4  16 

III 
II 

III 
II 

IV 

II 
III 

IV 

III 

IV 

II 
III 

III 
III 
III 

IV 
IV 

IV 

III 

V 

III 

IV 
IV 

III 

IV 
V 
IV 

V 
IV 

III 

V 
IV 

IV 
IV 
V 

III 

V 

IV 

IV 

V 

III 

IV 


Westchester . 

Erie 

Monroe 

Schenectady . 
Albany 


Nassau. . .  . 
Onondaga . 
Rockland. . 
Rensselaer. 
Niagara. . . 


Montgomery. 

Orange 

Chemung. . .  . 

Oneida 

Broome 


Dutchess.  .  .  . 
Chautauqua . 

Cayuga 

Ontario .... 
Fulton 


Wayne.  . 
Suffolk.  . 
Orleans . 
Ulster. . . 
Genesee . 


Saratoga.  . 
Oswego. . . 
Tompkins . 
Seneca . . . 
Columbia . 


31  Putnam. 

32  Cortland . 

33  Steuben. 

34  Yates.  .  . 

35  Madison. 


Livingston . . , 
Wa-shington. 
Wyoming.  .  . 
Cattaraugus . 
Tioga 


Otsego .  .  , 
Clinton.  . 
Greene.  . 
Jefferson . 
Allegany . 


1  Cost  of  legislative,  administrative,  corrective,  charitable,  etc.,  branches  of  government,  in- 
cluding highway  maintenance,  excludes  State  tax  and  other  contributions,  payable  on  indebted- 
ness, payments  for  construction  of  new  buildings  and  highways  and   construction  interest. 

2  From  Table  1.  »  From  Table  10.  <  From  Table  41. 


IV] 


Tables  Relative  to  County  Finance 


261 


2 

Per  Capita  Cost  of  General  Government  and  of  Expendi- 
tures FOR  County  Purposes  Contrasted  with  Density  of 
Population 

Counties  arranged  in  order  of  per  capita  cost 


Class 

Class 
No. 

Consecu- 
tive 

No. 

HI 

9 

1 

V 

13 

2 

I 

3 

3 

V 

11 

4 

II 

2 

5 

III 

11 

6 

II 

1 

7 

IV 

10 

8 

IV 

21 

9 

IV 

14 

10 

II 

3 

11 

IV 

16 

12 

II 

4 

13 

V 

5 

14 

V 

2 

15 

IV 

5 

16 

IV 

1 

17 

T 

2 

18 

III 

13 

19 

IV 

17 

20 

IV 

4 

21 

V 

3 

22 

I 

1 

23 

TV 

18 

24 

III 

7 

25 

TV 

3 

26 

ITT 

3 

27 

V 

7 

28 

V 

1 

29 

IV 

8 

30 

IV 

•  9 

31 

111 

12 

32 

IV 

11 

33 

IV 

2 

34 

IV 

19 

35 

HI 

1 

36 

HI 

4 

37 

ITT 

8 

38 

TV 

21 

39 

IV 

7 

40 

IV 

20 

41 

TV 

13 

42 

V 

12 

43 

HI 

14 

44 

IV 

15 

45 

County 


Cost  of 
general 
govern- 
ment 
per  capita 


Population 

per 

square 

mile 


Number  of 
Supervisors 


Cities       Towns 


Nassau 

Hamilton . . . 
Westchester . 
Putnam .... 
Albany 


Jefferson .  . 
Onondaga . 
Rockland . 
Warren .  .  . 
Columbia. 


Oneida.  .  .  . 
Madison .  . 
Rensselaer . 
Greene . . . . 
Essex 


2 $11  08 

3  8  71 

4  17 

3  53 

3  44 

3  28 
3  22 
3  22 
3  21 
3  08 

3  03 
2  93 
2  91 

2  85 
2  83 

2  63 
2  61 
2  58 
2  56 
2  50 

2  49 
2  49 
2  45 
2  42 
2  41 

2  35 
2  34 
2  32 
2  32 
2  31 

2  24 

2  23 
2  17 
2  10 
2  08 

2  07 
2  04 
2  00 
2  00 
1  93 

1  92 
1  91 

1  89 
1  82 

1  821 

1  From  Table  4. 

-  $7.16  per  capita  for  repairs  and  improvement  of  county  roads. 

3  $1.90  per  capita  for  interest  on  refunding  bonds. 


Ontario.  .  . 
Saratoga. . 
Monroe .  .  . 
Oswego.  .  . 
Livingston . 


Chemung. . . 

Orleans 

Erie 

Genesee 

Schenectady . 


Herkimer . . . 

Suffolk 

Tioga 

Sullivan. .  .  . 
Washington. 


Otsego 

Broome 

Franklin.  .  .  . 
Montgomery . 
Chenango . . . 


Orange . . . 
Niagara .  . 

Dutchess . 
Warren .  . 
Clinton.  . 


Tompkins . 
Fulton .  .  . 
Schuyler.  . 
Cayuga. . 
Allegany .  . 


286 

2 

585 

62 

337 

43 

246 

225 

33 

63 

127 
58 

177 
44 
17 

82 
71 
415 
69 
57 

134 
79 

494 
74 

399 

32 
80 
47 
31 
56 

45 
111 

26 
163 

39 

138 

165 

108 

33 

44 


19 


28 


10 


3 
9 

19 
6 

10 

22 

19 

5 

11 

18 

28 
15 
15 
14 

18 

16 
20 
19 
21 
17 

11 
10 
25 
12 
5 

20 
10 
10 
15 

17 

24 
16 
19 
10 
20 

20 
12 
20 
11 

14 


262 


County  Government 


[Part 


Table 
Density   of    Population  and  Per   Capita   Cost   of   General 
Government  ^  and  of  Total  Expenditures  for  County  Pur- 
poses —  concluded 

Counties  arranged  in  order  of  density  of  population 


Class 

Class 
No. 

V 

12 

IV 

19 

V 

9 

IV 

21 

IV 

3 

\' 

1 

III 

6 

IV 

12 

IV 

11 

V 

8 

V 

2 

V 

13 

Consecu- 
tive 
number 


County 


Population 

per 

square 

mile  2 


Per  capita 

cost  of 

general 

government  • 


Total 

per  capita 

expenditure  ^ 


Schuyler.  . 
Chenango . 
Schoharie . 

49  Warren.  .  . 

50  Herkimer. 


Sullivan 

St.  Lawrence. 
Delaware .... 
Franklin.  .  .  . 
Lewis 


Essex .... 
Hamilton. 


2  08 

1  72 

3  21 

2  35 

2  32 
99 

1  59 

2  17 

1  54 

2  83 
8  71 


$5  68 
5  56 

4  00 
7  27 
7  38 

5  28 
4  55 

3  81 
7  19 

4  18 


6  11 
23  31 


State. 


$2  64 


$6  55 


1  Cost  of  legislative,  administrative,  corrective,  charitable,  etc.,  branches  of  government,  including 
highway  maintenance,  excludes  State  tax  and  other  contributions,  payments  on  indebtedness, 
payments  for  construction  of  new  buildings  and  highways  and  construction  interest. 
2  From  Table  1.  3  From  Table  10.  4  From  Table  41. 


IV] 


Tables  Relative  to  County  Finance 


263 


Per  Capita  Cost  of  General  Government  and  of  Expendi- 
tures FOR  County  Purposes  Contrasted  with  Density  of 
Population  —  concluded 


Counties  arranged  in  order  of  per  capita  cost 

Class 

Class 
No. 

Cona 
tive 
No. 

County 

Cost  of 
general 
govern- 
ment 
per  capita 

Population 

per 

square 

mile 

Number  o» 
Supervisors  • 

Cities 

Towns 

III 

5 

9 

10 

22 

10 

4 
12 

8 
15 

6 

2 
6 

46 

47 
48 
49 
50 

51 
52 
53 
54 
55 

56 
57 

Ulster 

$1  77 
1  72 
1  70 
1  64 
1   63 

1   61 
1   59 
1   54 
1  48 
1  37 

1   21 
99 

76 
35 
58 
60 

58 

54 
29 
19 
49 

80 

95 
30 

13 

6 

6 

9 

4 
4 

20 

V 

16 

V 

9 

IV 

Cortland 

15 

III 

Steuben 

32 

V 
IV 

Wyoming 

Delaware 

16 
19 

V 

18 

III 

Cattaraugus 

33 

IV 

Wayne 

15 

III 

26 

III 

St.  Lawrence 

32 

State.               .    .    . 

$2  64 

86 

142 

295 

1  From  Table  4. 

2  $7.16  per  capita  for  repairs  and  improvement  of  county  roads, 
s  $1.90  per  capita  for  interest  on  refunding  bonds. 


[Part  IV]     Tables  Eelative  to  Couxty  Finance  26i 


TABLE  3 

Per  Capita  Valuation,  Cost  of  General  Government  per 
$1,000  Valuation,  and  Total  Government  Expenditures 
PER  $1,000  Valuation 

This  table  is  given  to  permit  a  study  of  the  relations  existing  in 
the  comparative  wealth  of  the  different  counties  and  the  compara- 
tive cost  of  the  maintenance  of  general  government  and  total  expendi- 
tures for  all  county  purposes  based  upon  a  unit  of  $1,000  valuation. 

Description  of  table: 

The  arrangement  of  the  table  is  of  the  same  form  as  the  arrange- 
ment of  Table  2. 

Purpose  and  comments: 

For  discussion  of  the  purpose  and  for  comments  on  this  table 
see  Table  2 


266 


County  Government 


[Part 


Table 

Per  Capita  Valuation  and  Cost  of  General  Government  and 
Total  Expenditure  Per  $1,000  Valuation 

Counties  arranged  in  order  of  per  capita  wealth 


Class 

Class 
No. 

Consecu- 
tive- 
number 

County 

Per  capita  . 
valuation 

Cost  of 

general 

government 

$1,000  of 
valuation 

Total 

expenditure 

per  $1,000  of 

valuation 

III 

9 

3 

13 

3 

11 

2 

10 
4 

1 
18 

3 
17 

1 
5 
8 

2 

10 

7 

3 

14 

4 
4 
4 
6 
20 

14 
6 

12 
2 

12 

11 

1 

22 

21 

2 

10 

15 

2 

3 

7 

15 
9 

16 
6 

19 

8 
1 
9 
5 
12 

1 
2 
3 
4 
5 

6 
7 
8 
9 
10 

11 
12 
13 
14 
15 

16 
17 
18 
19 
20 

21 
22 
23 
24 
25 

26 
27 
28 
29 
30 

31 
32 
33 
34 
35 

36 
37 
38 
39 
40 

41 
42 
43 
44 
45 

46 
47 
48 
49 
50 

Nassau         

$1,901 
1,464 
1,390 
1,329 
1,153 

1,011 
990 
979 
964 
866 

853 
844 
836 
820 
814 

765 
765 
765 
739 
715 

704 
698 
697 
693 
681 

670 
662 
651 
647 
642 

635 
627 
626 
622 
612 

608 
608 
596 
593 
592 

591 

587 
587 
5S0 
552 

540 
534 
532 
524 
518 

$5  82 

2  85 
6  27 

1  77 

3  06 

2  55 

3  24 

2  08 

3  34 
2  79 

2  92 
2  96 

2  93 

3  18 
2  45 

4  50 

2  16 

3  12 

3  13 
2  54 

2  29 

4  21 

3  58 
2  88 
2  81 

4  59 

2  07 

3  42 

1  88 

2  95 

5  14 

3  30 
2  62 
5  16 
2  67 

2  69 

2  99 

3  52 
5  12 
3  91 

2  50 

3  81 
5  00 

1  71 

3  78 

2  84 

4  88 

3  23 

5  43 
3  07 

$9  80 

I 
V 

Westchester 

7  89 
16  76 

III 

Suffolk         

5  10 

V 

7  85 

I 

Monroe        

5  05 

IV 

Rockland 

6  57 

III 
II 

Niagara 

Onondaga                .    . 

7  63 
9  50 

IV 

4  48 

V 

Orleans             

9  44 

IV 

5  59 

I 

Erie            

5  90 

IV 

7  68 

III 

Dutchess 

6  76 

II 

Albany 

10  70 

V 

Yates 

3  64 

III 

Schenectady    

9  95 

IV 

9  98 

III 

Cayuga        

7  85 

V 

4  96 

II 

Rensselaer 

13  82 

IV 

7  72 

V 

6  49 

IV 

Tompkins    

8  86 

IV 

10  34 

IV 

Wavne 

4  78 

III 
III 

V 

Broome 

Chautauqua 

Schuyler 

7  61 
4  79 

8  83 

III 
III 

Jefferson 

Orange                     

8  06 
11  00 

IV 

Cortland 

7  93 

IV 

Warren 

11  67 

V 

III 

IV 
IV 

II 

V 

III 

Essex 

Steuben 

Allegany 

Montgomery 

Oneida 

Tioga 

9  97 

6  69 

6  84 
11  03 
11  24 

7  74 

6  15 

IV 

Otsego    

9  84 

IV 

III 

Madison 

11   15 

7  84 

IV 

Chenango        

10  06 

V 

Lewis 

7  73 

IV 
V 

Saratoga 

Schoharie               

12  61 
7  51 

V 

Greene 

11   78 

V 

Delaware 

7  34 

IV] 


Tables  Relative  to  County  Finance 


267 


Cost  of  General  Government  Per  $1,000  Valuation  and  Per 
Capita  Valuation 

Counties  arranged  in  order  of  cost  of  general  government  per  $1,000  valuation 


Con- 

Class 

secutive 

No. 

num- 

ber 

13 

1 

9 

2 

1 

3 

11 

4 

5 

5 

7 

6 

13 

7 

21 

8 

11 

9 

3 

10 

16 

11 

1 

12 

8 

13 

14 

14 

2 

15 

5 

16 

4 

17 

13 

18 

7 

19 

9 

20 

19 

21 

4 

22 

2 

23 

12 

24 

1 

25 

1 

26 

9 

27 

10 

28 

5 

29 

3 

30 

7 

31 

12 

32 

11 

33 

15 

34 

17 

35 

1 

36 

3 

37 

6 

38 

3 

39 

8 

40 

20 

41 

18 

42 

10 

43 

2 

44 

22 

45 

2 

40 

14 

47 

15 

48 

8 

49 

4 

50 

County 


Cost  of 
general 
govern- 
ment per 
SI, 000  of 
valuation 


Per  capita 
valuation 


Number  of 
Supervisors 


From 
cities 


From 
towns 


Hamilton . 
Nassau. . . 
Sullivan.  . 
Franklin . 
Greene. . . 


Clinton . 
Oswego . 
Warren . 
Jefferson 
Oneida.  . 


Madison .  .  . 
Saratoga.  .  . 
Washington . 
Columbia . . . 
Albany 


Ulster 

Rensselaer . 

Fulton 

Tioga 

Otsego .... 


Chenango . . . 
Chemung. . .  . 
Montgomery . 

Broome 

Onondaga . . . 


Orange . . . 
Schoharie . 
Rockland . 
Ontario.  . 
Herkimer . 


Schenectady 
Delaware. .  . 
Putnam .... 
Allegany .  .  . 
Livingston . . 


Erie 

Orleans.  .  .  . 

Seneca 

Westchester 
Lewis 


Tompkins . 
Genesee.  . 
Steuben.  . 

Essex 

Cortland. 


$6  27 

2  5  82 

5  72 

5  44 

5  43 

5  43 
5  23 
5  16 
5  14 
5   12 

5  00 

4  88 
4  79 
4  59 
4  50 

4  38 
4  21 
4  05 
3  91 
3  81 

3  78 
3  58 
3  52 
3  42 
3  34 

3  30 
3  23 
3  24 

3  18 
3   13 

3  12 
3  07 
3  06 
2  99 
2  96 

2  93 
2  92 

2  88 
2  85 

2  84 

2  81 
2  79 
2  69 
2  67 
2  62 


Monroe 2  55 

Cayuga 2  54 

Cattaraugus 2  50 

Dutchess 2  45 

Wyoming 2  29 

»$1.37  per  $1,000  interest  on  refunding  bonds. 

»$3.72  per  SI, 000  for  repairs  and  improvement  of  county  roads 


$13  90 
19  01 

4  02 
3  99 

5  24 

3  56 

4  89 

6  22 
6  35 

5  93 

5  87 

5  34 
4  82 

6  70 

7  65 

4  00 
6  98 

4  71 

5  92 

5  87 

5  52 

6  97 

5  96 

6  51 
9  64 

6  27 
5  32 
9  90 

8  20 

7  39 

7  65 

5  18 
11  53 

6  08 

8  44 

8  36 

8  53 

6  93 

14  64 

5  40 

6  81 
8  66 
6  08 
6  12 

6  26 

10  11 

7  15 
5  91 

8  14 
7  04 


14 


268 


County  Goveenment 


[Part 


Table 

Per  Capita  Valuation  and  Cost  of  General  Government  and 
Total  Expenditure  Per  $1,000  Valuation  —  concluded 

Counties  arranged  in  order  of  per  capita  wealth 


Class 

Class 
No. 

Consecu- 
tive 
number 

County 

Per  capita 
valuation 

Cost  of 

general 

government 

per 

$1,000  of 

valuation 

Total 

expenditure 

per  $1,000  of 

valuation 

III 

13 

s 

13 

1 
5 

n 

7 

51 
52 
53 
54 
55 

56 
57 

$489 
482 
471 
402 
400 

399 
356 

«5  23 
4  79 

4  05 

5  72 

4  38 

5  44 
5  43 

$13  53 

IV 

Washington 

10  00 

IV 
V 

Fulton 

12  29 

13  12 

III 

Ulster 

11   40 

IV 

17  99 

IV 

Clinton           

13  45 

State 

$805         '        $3  28 

$8  14 

t 


IV] 


Tables  Relative  to  County  Finance 


269 


Cost  of  General  Government  Per  $1,000  Valuation  and  Per 
Capita  Valuation  —  concluded 

Counties  arranged  in  order  of  cost  of  general  government  per  $1,000  valuation 


Class 
No. 

Consecu- 
tive 
num- 
ber 

County 

Cost  of 
general 
govern- 
ment per 
SI, 000  of 
valuation 

Per  capita 
valuation 

Number  of 
Supervisors 

Class 

From 
cities 

From 
towns 

V 

10 
4 
6 

12 
2 

3 
6 

51 
52 
53 
54 
55 

56 
57 

Yates 

$2   16 
2  08 
2  07 
1  89 

1  88 

1  77 
1  71 

$7  65 
9  79 
6  62 
6  42 
6  47 

13  29 
5  80 

26 

4 

4 

9 

III 

12 

IV 
V 

Wayne 

15 

8 

III 

III 
III 

Chautauqua 

Suffolk 

26 

10 
32 

State 

$3  28 

S8  05 

142 

295 

[Part  IV]      Tables  Relative  to  County  Finance  271 

TABLE  4 — Board  of  Supervisors 
Composition  and  Representation 
Area  for  entire  State: 

This  table  shows  the  area  only  for  that  portion  of  the  State  out- 
side of  the  city  of  New  York.  The  area  of  the  entire  State  is  as 
follows : 

Area  outside  of  New  York 50,031  square  miles. 

Area  New  York  city 295  square  miles. 

Total 50 ,  325  square  miles. 

Equalized  valuation: 

The  equalized  valuation  used  throughout  these  tables  is  that 
fixed  by  the  State  Board  of  Equalization  in  1914.  It  is  based  upon 
the  assessment  of  property  for  the  year  1913,  upon  which  assessment 
the  taxes  herein  were  levied.  This  Board  estimates  that  the  equalized 
value  as  herein  contained  is  85.81  per  cent  of  the  true  value  of  the 
property  of  the  State.  To  obtain  the  true  value  of  the  property 
of  any  county  therefore,  the  amount  herein  given  must  be  divided 
by  85.81  per  cent. 

Equalized  valuation  sufficient  for  comyarative  purpose: 

These  tables  are  intended  for  purposes  of  comparison  and  not 
for  purposes  of  absolute  determination.  Nothing  therefore  would 
be  gained  by  the  computation  required  to  show  true  values  instead 
of  equahzed  values. 

Computation  of  tables  not  comparable  with  tax  rates: 

None  of  the  figures  in  these  tables  are  comparable  with  the  tax 
rates  in  several  counties  for  the  reason  that  those  rates  are  based 
upon  the  assessed  valuation  of  the  property,  which  according  to  the 
estimate  of  the  State  Board  of  Equalization  varies  materially  from 
the  equalized  value  in  all  counties  —  such  estimate  showing  that 
the  counties  of  Clinton  and  Warren  are  assessing  at  only  50  per 
cent  of  the  true  valuation  of  their  property,  while  the  counties  of 
Bronx,  Kings  and  New  York  are  assessing  at  91  per  cent  of  their 
true  value.  The  other  counties  assess  at  varying  rates  between 
these  two  extremes. 


272  County  Government  [Part 

Tax  rate^  not  true  basis  for  comparison  of  cost  of  government: 

In  view  of  the  inequality  of  the  rates  of  assessment  to  the  true 
value  of  the  property  assessed,  it  is  evident  that  the  tax  rates  as 
fixed  by  the  Boards  of  Supervisors  are  of  little  value  for  comparative 
purposes  in  indicating  the  amounts  required  for  maintenance  of  the 
several  county  governments. 

For  any  specific  year  the  tax  rates  are  made  of  still  less  value  for 
such  comparative  purposes  by  reason  of  the  fact  that  (1)  the  total 
amount  raised  by  tax  may  include  an  amount  to  supply  a  deficiency 
from  an  insufficient  levy  of  the  preceding  year,  or  (2)  the  rate  of 
the  current  year  may  be  insufficient  to  supply  the  funds  recjuired 
for  the  current  year,  or  (3)  through  error  or  other  cause  the  rate  of 
the  current  year  may  be  in  excess  of  the  rate  required. 

Equalized  value  of  entire  State: 

This  table  shows  the  equalized  value  of  that  portion  of  the  State 
outside  of  the  city  of  New  York.  The  total  equalized  value  of  the 
State  is  shown  by  the  following: 

Equalized  valuation  outside  of  New  York  city.  .  .  .     $3,498,639,578 
Equahzed  valuation  of  New  York  city 7,880,497,549 


Total  equahzed  valuation SI  1 ,385, 137, 127 


A  computation  will  show  that  the  percentages  of  equalized  valu- 
ations are  as  follows: 

Outside  of  New  York  city 30 .73% 

Within  New  York  city 69.27% 

Total 100% 


Population: 

The  population  of  the  various  counties  is  given  in  Table  1  and  is 
here  repeated  for  the  purpose  of  facilitating  the  computations 
required  in  showing  the  average  representation  per  supervisor. 


IV]  Tables  Kelative  to  County  Finance  273 

Membership  of  the  hoard: 

It  will  be  noted  that  while  the  population  of  the  cities  in  the  first 
four  classes  is  49.73  per  cent  of  the  total  population  of  these  classes, 
the  city  representation  on  boards  of  supervisors  is  but  32.41  per 
cent  of  the  total  number  of  members  in  boards  of  supervisors  in 
these  classes. 

Average  representation  per  supervisor: 

The  area  in  the  county  in  square  miles  is  divided  by  the  number 
of  supervisors  to  show  the  average  number  of  square  miles  repre- 
sented by  each  supervisor. 

The  equalized  valuation  of  the  county  is  divided  b}-  the  number 
of  supervisors  to  show  the  average  amount  of  equalized  valuation 
represented  by  each  supervisor. 

The  total  population  of  the  county  is  divided  by  the  number  of 
supervisors  to  show  the  average  population  represented  by  each 
supervisor  of  the  county. 

The  total  city  population  is  divided  by  the  number  of  city  super- 
visors to  show  the  average  population  to  each  city  supervisor. 

The  total  town  population  is  divided  by  the  number  of  town 
supervisors  to  show  the  average  population  to  each  town  supervisor. 

There  are  added  two  columns  showing  the  population  of  the 
largest  town  (exclusive  of  cities)  and  of  the  smallest  town  in  the 
county. 


274 


County  Goveknment 


[Part 


Table  4— The  Board 

Composition  and 


Area, 
square 
miles  1 

Equalized 
valuation,  1913 » 

Population,  1910  » 

Cities 

Towns 

Total 

Num- 
ber 
of 
cities 

Class  I 

2,237 
3,231 
16,230 
18,068 
10,265 

$1,143,586,249 

503,006,792 

1,021,982,395 

624,069,574 

205,994,568 

804,382 
459,725 
509,105 
232,117 

290,870 
190,672 
788,038 
757,478 
314,344 

1,095,252 
650,397 

1,297,143 
989,595 
314,344 

7 

Class  II 

8 

Class  III 

22 

Class  IV 

16 

Class  V 

State           

50,031 

$3,498,639,578 

2,005,329 
«49.73 

2,341,402 
*50.27 

4,346,731 
100 

53 

P6T06QtaK6S 

■  - 

CLASS 


COUNTY 
1.  Erie 

1,071 

682 
484 

$442,704,449 
286,436,133 
414,445,667 

3.  Westchester 

Class 

2,237 

$1,143,586,249 

446,544 
218,149 
139,689 

82,441 

65,063 

143,366 

528,985 
283,212 
283,055 

3 

1 
3 

804,382 
73.44 

290,870 
26.56 

1,095,252 
100 

7 

I 


812 

514 

1,215 

690 

$193,117,271 

132,947,413 

91,538,591 

85,403,517 

!        137,249 
i        140,036 
i          94,916 
1          87,524 

63,049 
33,630 
59,241 
34,752 

200,298 
173,666 
154,157 
122,276 

CLASS 
1 

2.  Albany 

3 

3    Oneida 

2 

2 

Class 

3,231 

$503,006,792 

1       459,725 
70.68 

190,672 
29.32 

650,397 
100 

8 

CLASS 


1.  Orange 

2.  Chautauqua 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady 

8.  Dutchess 

9.  Nassau 

10.  Steuben 

11.  Jefferson 

12    Broome 

838 
1,099 
1,200 

558 1 
1.204 

2,880 
221 
810, 
293 

1.425 

1,868 
706 

1,038 
756 

1,334 

$72,698,306 
68,074,381 

127,800,707 
90,169,715 
37,123,157 

51,674,184 
68,184,121 
71.461,673 
159,590,332 
50,659,737 

51,067,566 
51,351,766 
35,095,438 
48,024,011 
39,007,301 

13.  Oswego 

14    Cayuga 

15.  Cattaraugus 

Class 

16,230 

$1,021,982,395 

Percentages 

52,682 
48,518 


60,410 
25,908 

15,933 
72,826 
38,976 


27,347 

26,730 
48,443 
33,841 
34 , 668 
22 , 823 


509,105 
39.25 


63,319 
56,608 
96,138 
31,626 
65,861 

73,072 
15,409 
48,685 
83,930 
56,015 

53,652 
30,366 
37,823 
32,438 
43,096 


788,038 
60.75 


116,001 

105,126 

96,138 

92,036 

91,769 

89,005 
88,235 
87,661 
83,930 
83,362 

80,382 
78,809 
71,664 
67,106 
65,919 


1,297,143 
100 


22 


i  Legislative  manual. 

*  State  Board  of  equalization. 


Equalization  of  1914  of  1913  assessments. 


IV] 


Tables  Relative  to  County  Finance 


275 


of  Supervisors 

Representation 

Membership 

Average 

Representation  Per  Supervisor 

From 
towns 

Total 

Square 
miles 

Valuation 

POPULATION 

From 
cities 

County 
aver- 

City 
aver- 

Town 
aver- 

Larg- 
est 

Small- 
est 

age 

age 

age 

town 

town 

70 

63 

133 

16 

$8,286,856 

7.936 

10,725 

4,617 

23,193 

725 

I 

86 

72 

158 

20 

3,143,790 

4.060 

5,224 

2,648 

8,335 

563 

II 

142 

295 

437 

37 

2.338,632 

2.968 

3,585 

2.670 

44,297 

343 

III 

69 

346 

415 

43 

1,503,782 

2,384 

3,364 

2.189 

14,370 

178 

IV 

159 

159 

65 

1,295,563 

1,977 

1,977 

9,066 

143 

V 

367 

935 

1,302 

36 

$2,676,847 

3,318 

« 5.390 

<2,610 

44,297 

143 

State 

« 32.40 

<67.60 

100 1 

I 

29 

25 

54 

18 

S7, 503. 465 

8,966 

13,133 

3,298 

9,663 

1,382 

1 

22 

19 

41 

16 

6,436,133 

7,151 

9,915 

3,424 

7,777 

1,853 

2 

19 

19 

38 

13 

10,906,465 

7,449 

7,352 

7,545 

23,193 

725 

3 

70 

63 

133 

16 

$8,286,856 

7,936 

10,725 

4,617 

23,193 

725 

54.35 

45.65 

100 

II 

19 

19 

38 

21 

$5,082,033 

5,271 

7,223 

3,318 

7,422 

1,064 

1 

28 

10 

38 

13 

1   3,498,616 

4,570 

5,000 

3,368 

8,335 

1,307 

2 

20 

28 

48 

26 

!   1,823,721 

3,211 

4,745 

2,112 

7,798 

563 

3 

19 

15 

34 

15 

1  2,247,461 

3,218 

4,606 

2,316 

8,315 

1,019 

4 

86 

72 

158 

18 

'$3,143,790 

4,060 

5,224 

2,648 

8,335 

563 

54.43 

45.57 

100 

1 

III 

14 

20 

34 

24 

$2,138,185 

3,117 

3,763 

3,166 

7,141 

644 

1 

4 

26 

30 

35 

2,195,948 

3,391 

9.703 

2,177 

7,309 

429 

2 

10 

10 

120 

12.780.070 

9,613 

9,613 

18,346 

1,064 

3 

26 

12 

38 

14 

2,372,861 

2,422 

2,323 

2,635 

4,956 

417 

4 

13 

20 

33 

36 

1,124,944 

2,781 

1,993 

3,293 

9,632 

343 

5 

4 

32 

36 

80 

1,435,394 

2,472 

3,983 

2,283 

8,725 

420 

6 

13 

5 

18 

12 

3,788,007 

4,902 

5,602 

3,082 

5,406 

684 

7 

7 

20 

27 

30 

2,646,728 

3,246 

5,568 

2.434 

3,813 

827 

8 

3 

3 

98 

53,196,777 

27,977 

27,977 

44 , 297 

17,831 

9 

6 

32 

38 

37 

1,333,151 

2,191 

4,558 

1,750 

8,554 

613 

10 

12 

22 

34 

55 

1,501,987 

2,335 

2,227 

2,439 

6,218 

597 

11 

13 

16 

29 

24 

1.770,750 

2,717 

3,726 

1,898 

9,486 

536 

12 

1] 

21 

32 

32 

1,096,732 

2,239 

3,076 

1,801 

3,791 

667 

13 

1( 

23 

33 

23 

1,455,270 

2,033 

3,466 

1,410 

2,339 

613 
475 

14 

9 

33 

42 

31 

928.771 

1,569 

2,535 

1,305 

3,398 

15 

142 

295 

437 

37 

$2,338,632 

2,968 

3,585 

2,670 

44,297 

343 

32.42 

67.58 

100 

«  U.  S.  Censuslof  1910. 
*  ClasB  V  excluded. 


276 


CouA'TY  Government 


[Part 


Table  4  — The  Board 

Composition  and 


Area, 
square 
miles  1 

Equalized 
valuation,  1913  2 

!              Population,  1910 ' 

1 

COUNTY 

Cities 

Towns 

Total 

Num- 
ber 
of 
cities 

1.  Saratoga 

862 
351 
1,745 
406 
640 

624 
1,092 

850 
1,038 

208 

1,718 

1,580 

544 

688 

1,033 

670 
655 
507 
898 
506 

968 

485 

1            $33,077,136 

1              34,397,926 

41,667,393 

38,312,663 

42,877,818 

33,246,744 
17,208,870 
23,021,442 
27,724,886 
46,440,839 

18,270,917 
23,620,771 
20,986,374 
29,2.58,244 
25,208,465 

23,060,775 
32,132,076 
32,596,992 
19,640,539 
22,943,949 

20,054,833 
18,319,922 

61,917 
26,300 
44,083 
17,486 
32,923 

50,179 
37,092 

47,778 
37,719 
46,873 

45,717 
45,575 
13,445 
32,241 
41,412 

30,976 
38,037 
26,002 
28,153 
18,845 

16,980 
17,745 

61,917 
57,567 
56,356 
54,662 
52,286 

50,179 
48,230 
47,778 
47,216 
46,873 

45,717 
45,575 
44,534 
43,658 
41,412 

39,289 
38,037 
37,615 
35,575 
33,647 

32,223 
29,249 

CLASS 

2.  Montgomery 

3.  Herkimer 

31,267 
12,273 
37,176 
19,363 

1 

1 
1 
2 

4.  Chemung  . 

6.  Wayne 

7.  Clinton 

11,138 

1 

8.  Washington 

9.  Otsego 

9,497 

1 

10.  Rockland 

11:  Franklin 

12.  Delaware 

13.  Fulton 

31,089 
11,417 

2 

1 

15.  Allegany 

16.  Madison 

17.  Livingston 

8,313 

1 

18.  Genesee 

11,613 

7,422 

14,802 

15,243 
11,504 

19.  Chenango 

20.  Tompkins 

21.  Warren 

1 
1 

I 

22.  Cortland 

Class . 

18,068 

$624,069,574 

232,117 
23.45 

757,478 
76.55 

989,595 
100 

16 

Percentages 

1.  Sullivan 

1,082 

1,926 

405 

590 

686 

420 
542 

1,288 
675 
320 

234 
352 

1 ,  745 

10,265 

$13,606,822, 
20,479,525 
27,-305,972 
22,456,087 
15,855,452 

18,712,291 
15,179,815 
13,421,541 
12,709,187 
14,262,547 

16,921,383 
9,004,284 
6,079,702 

$205, 994,. 568 

33,808 
33,458 
32,003, 
31,880. 
30,214! 

23,972' 
25,624: 
24,8491 
23,855 
18,642 

14,665 
14,004 
4,373 

311,. 344 

33 , 808 
33,458 
32,000 
31,880 
30,214 

26,972 
25,624 
24,849 
23,855 
18,642 

14,665 

14,004 

4,373 

314,. 34  4 

1 

CLASS 

2.  Essex 

3.  Orlean=i 

4.  Wyoming 

6.  Seneca    .... 

7.  Tioga 

8.  Lewis 

9.  Schoharie 

10.  Yates 

11.  Putnam 

12.  Schuyler 

13.  Hamilton 

Class 

1 



IV] 


Tables  Relative  to  County  Finance 


277 


of  Supervisors 

Representation  —  concluded 


Membership 

Average  Representation  Per  Supervisor 

From 
towns 

1 
Total 

Square 
miles 

Valuation 

population 

From 
cities 

County 
aver- 
age 

City 
aver- 
age 

Town 
aver- 
age 

Larg- 
est 
town 

Small- 
est 
town 

IV 


20 
10 
20 
11 
16 

15 
14 
17 
24 
5 

19 
19 
10 
18 
29 

15 
17 
12 
20 
9 

11 
15 

20 
18 
22 
23 
21 

15 

16 

17 

27 

5 

19 
19 
20 
23 
29 

19 
17 
13 
21 
14 

16 
21 

8 

2 

12 

5 

2 

3 

10 
5 

4 

1 

1 
5 

5 
6 

69 
17.15 

346 
82.85 

415 
100 

43 


$1,153,8561 
1,910,945 
1,848,5171 
1,655,407 
2,041,800 

2,216,414: 
1,075,554 
1,354,202 
1,026,8471 
9,288,167 

961,6271 
1,243,199! 
2,098,637! 
1,625,4581 

869,257 

1,213,725 
1,890,122 
2,507,461 
935,264 
1,638,853 

1,253,427 

872,377 


$1,503,782 


3,095 
3,198 
2,562 
2,367 
2,489 

3,345 
3,014 
2,810 
1 ,  378 
9,374 

2,406 
2,419 
2,226 
1,898 
1,428 

2,067 
2,237 
3,893 
1,694 
2,402 

2,013 
1,389 

2,384 


3,908 
6,136 
3,096 
3,872 


5,569 


3,165 


3,108 

2,283 


2,078 


11,613 

,  7,422 

2,960 

3,048 
1,917 


3,364 


3,095 
2,630 
2,204 
1,589 
2,057 

3,345 

2,656 
2,810 
1,571 
9,374 

2,406 
2,419 
1,344 
1,791 
1,428 


065 
237 
167 
407 


2,093 


1,543 
1,183 


2,189 


13,710 

520 

4,645 

900 

10,160 

178 

5,376 

476 

4,733 

559 

8.672 

1,586 

4,637 

1,588 

7,080 

504 

4,287 

476 

14,370 

3,651 

10,154 

675 

5,191 

912 

2,511 

441 

4,114 

720 

5,663 

458 

8,317 

807 

4,328 

730 

5,442 

1,288 

3,014 

371 

3,289 

1,000 

2,667 

805 

3,891 

475 

14,370 

178 

15 

15j 

72 

18 

18 

107 

10 

lOi 

40 

16 

16 

37 

14 

14: 

49 

10 

lo! 

42 

10 

lo: 

51 

18 

18! 

67 

16 

16 

42 

9 

9^ 

35 

6 

6 

39 

8 

8 

38 

9 

9 

193 
65 

159 

159 

$907,121 
1,137,751 
2,730,597 
1 , 403 , 504 
1,132,532 

1,871,229 

1,517,981 

745,641 

794,385 

1 , 584 , 727 

2,820,230 

1,125,535 

675,522 


2,253 
1,858 
3,200 
1,992 
2,301 

2,697 
2,562 
1,307 
1,490 
2,071 

2,444 

1,750 

485 


2,253 
1,858 
3,200 
1,992 
2,301 


2,697 
2,582 
1 ,  307 
1,490 
2,071 


444 

750 
485 


5,402 
6,754 
6,455 
5,380 
9,066 

7,407 
6,431 
3,875 
3,579 
6,088 

5,345 
3,514 
1.149 


545 
434 
1,335 
615 
331 

900 
846 
409 
616 
861 

924 
345 
143 


$1,295,563 


1,977 


1,977 


9,066 


278  County  Goveenment  [Part 

TABLE  5 

Boards  of  Supervisors — Services  of  Members 

Membership: 

This  information  is  here  repeated  from  Table  4  for  purposes  of 
computation  and  information. 

Number  of  days  in  session: 

Where  the  report  of  the  County  Treasurer  has  shown  the  number 
of  days  during  which  the  respective  boards  of  supervisors  were  in 
session,  such  reports  have  here  followed.  In  a  considerable  number 
of  counties  the  reports  of  the  county  treasurers  have  failed  to  show 
this  fact  and  the  number  of  days  has  been  determined  by  an  examina- 
tion of  the  proceedings  of  the  several  boards  for  the  year  1913. 

Number  of  days'  service  paid  for: 

Session  work. —  Except  where  salaried,  the  supervisors  of  this 
State  are  entitled  to  $4.00  per  day  for  attendance  at  sessions  of 
their  respective  boards.  The  number  of  days  for  which  supervisors 
have  been  paid  for  attendance  for  session  work  has  been  determined 
by  dividing  the  amount  reported  by  the  county  treasurers  (see 
Table  7)  as  paid  to  supervisors  for  such  services  by  4. 

Committee  w^ork. —  The  reports  of  the  treasurers  as  tabulated  in 
Table  7  show  the  amount  paid  supervisors  for  committee  work. 
The  amount  so  given  has  been  divided  by  the  rate  per  day  ($4.00 
in  all  counties  except  one)  to  determine  the  number  of  days  for  which 
such  supervisors  were  paid  for  committee  work. 

Tax  commissioners'  meetings. —  The  reports  of  the  county 
treasurers  show  the  amount  paid  supervisors  for  attendance  at  tax 
commissioners'  meetings  in  their  respective  counties  (see  Table  16). 
This  amount  has  been  divided  by  the  rate  per  day  ($4.00)  to  determine 
the  number  of  days  for  which  they  were  paid. 

Board  of  county  canvassers. —  The  reports  of  the  county 
treasurers  show  the  amount  paid  supervisors  for  services  in  attend- 
ance at  the  boards  of  county  canvassers  (amount  not  shown  in  these 
tables).  The  amount  as  given  has  been  divided  by  the  rate  per  day 
to  determine  the  number  of  days  for  which  the  supervisors  were  paid 
for  these  services. 


IV]  Tables  Relative  to  County  Finance  279 

Salaried  supervisors: 

In  the  case  of  salaried  supervisors,  the  total  number  of  days  the 
board  was  in  session  has  been  multiphed  by  the  number  of  super- 
visors in  the  county  and  the  product  inserted  in  column  for  session 
work.  There  are  no  means  of  determining  the  number  of  days 
service  given  to  committee  work  in  counties  where  the  salary  covers 
this  work. 

Accuracy  of  days'  service  for  which  supervisors  were  paid: 

In  a  number  of  county  treasurers'  reports  it  is  apparent  that  the 
treasurer  has  included  as  a  part  of  the  compensation  of  the  super- 
visors, the  allowance  for  mileage.  There  are  no  means  of  determining 
the  amount  of  this  mileage.  Hence  in  making  the  division  above  the 
total  amount  given  has  been  used  as  a  dividend.  In  some  cases  this 
undoubtedly  results  in  showing  a  slight  excess  in  the  number  of  days 
service  for  which  payments  are  made. 


280 


County  Government 


[Part 


Table  5  —  The  Board 

Services  of 


Membership  i 

Number  of  Days  in  Session  2 

Cities 

Towns 

Total 

Annual 
session 

Regular 
sessions 

Special 
sessions 

Cla33l 

Class  II 

75 

86 

142 

69 

63 

72 

295 

346 

159 

138 
158 
437 
415 
159 

59 

76 

318 

510 

358 

68 
33 
30 
64 
15 

3 
9 

Class  III 

Class  IV 

123 

80 

Class  V  

87 

State ; 

1 

372 

935 

1,307 

1,321 

210 

302 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester 

34 
22 
19 

25 
19 
19 

59 
41 
38 

Totals 

75 
25 

63 
21 

138 
46 

Averages 

1.  Onondaga. 

2.  Albany.... 

3.  Oneida 

4.  Rensselaer. 


Totals . 
Averages . .  . 


19 

19 

38 

28 

10 

38 

20 

28 

48 

19 

15 

34 

86 

72 

158 



21 

18 

39 

1.  Orange. 

14 
4 

20 
26 
10 
12 
20 

32 
5 

20 
3 

32 

22 
16 
21 
23 
33 

34 
30 
10 
38 
33 

36 
18 
27 
3 
38 

34 
29 
32 
33 
42 

2.  Chautauqua 

3.  Suffolk 

26 
13 

4 
13 

7 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady 

8.  Dutchess 

9.  Nassau 

10.  Steuben 

1 1 .  Jefferson 

6 

12 
13 
11 
10 
9 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus 

Totals 

142 
11 

295 
20 

437 
29 

CLASS 


41 

40 
20 

3 

59 
20 

68 
23 

3 
3 

CLASS 


11 

26 

30 

9 

12 

8 

10 
11 

1 

76 
19 

33 
11 

9 
4 

CLASS 


22 
6 
14 
14 
18 

31 
10 
16 
52 
12 

26 
16 
26 
47 
8 

1 
6 

4 

3 

31 

4 

3 

11 

12 

7 
3 

40 

1 

2 
3 

2 

11 
3 

2 

4 

318 
21 

30 
4 

123 
9 

1  From  table  4. 

2  From  reports  of  county  treasurers  and  printed  proceedings  of  boards. 

3  Amount  reported  as  paid  for  compensation  divided  by  rate  per  day.     In  many  cases  the  report 
probably  includes  charges  for  mileage,  hence  the  number  of  days  may  be  slightly  excessive. 


IV] 


Tables  Relative  to  County  Finance 


281 


of  Supervisors 
Members 


Number  of  Days'  Service  for  which  Supervisors  were  Paid 

Total 

Session 
work  ' 

Committee 
work  3 

Tax  com- 
missioners' 
meeting  3 

Board  of 

county 

canvassers ' 

Total 

130 
118 

471 
654 
460 

5,901 

6,839 

13,302 

12,691 

6,976 

183 
68 
174 
399 
643 

6,084 

7,419 

20,264 

19,182 

9,842 

I 

501 
5,962 
5,952 
2,083 

11 

826 
140 
140 

II 
III 
IV 

V 

1,833 

45,709 

14,498 

1,467 

1,117 

62,791 

state 

49 

42,891 
4  1,148 
4  1,862 

183 

3,074 
1,148 
1,862 

32 

49 

130 

5,901 
1,967 

183 
183 

6,084 
2,028 

43 



__ 

III 


23 

4  874 

4  1,292 

4  1,920 

2,753 

27 

* 

901 
1,292 
2,227 
2,999 

34 

40 

266 
235 

41 

21 

11 

118 
29 

6,839 
1,710 

501 
250 

68 
34 

11 
11 

7,419 
1,855 

4  Annual  salaries. 
*  Not  reported. 


Product  of  number  of  members  multiplied  by  days  in  session. 


27 

841 
450 
481 
4  798 
965 

1,085 

4  522 

4  523 

382 

4  570 

«986 
2,299 

4  928 

1,536 

936 

1,126 
374 
338 

65 

2,032 

824 

943 

1,124 

2,176 

1,513 
522 
523 
993 

1,354 

986 
2,387 
1,694 
1,670 
1,523 

15 

45 

124 
326 
232 

21 

18 
42 

926 

428 

53 

29 

19 

* 

* 

92 

oil 

751 

15 

29 

33 

29 
29 

* 

766 

55 

587 

88 

* 

* 

79 

49 
12 

* 

471 
31 

13,302 

887 

5,962 
596 

174 

58 

826 
165 

20,264 
1,351 

282 


County  Government 


[Part 


Table  5  —  The  Board 

Services  of 


j                      Membership  i 

Number  of  Days  in  Ses 

COUNTY 

1 

Cities 

Towns            Total 

Annual 
session 

Regular 

sessions 

Special 

sessions 

1.  Saratoga.  .  .  . 

2.  Montgomery. 

3.  Herkimer. .  .  . 

4.  Chemung.  .  .  . 

5.  Ontario 


6.  Wayne 

7.  Clinton .  .  .  . 

8.  Washington. 

9.  Otsego 

10.  Rockland.  .  . 


11.  Franklin.  . 

12.  Delaware.  . 

13.  Fulton.  .  .  . 

14.  Columbia. . 

15.  Allegany. . . 

16.  Madison.  . 

17.  Livingston. 

18.  Genesee .  .  . 

19.  Chenango. , 

20.  Tompkins. 


21.  Warren.. 

22.  Cortland. 


Totals . 
Averages . . . 


346 
16 


415 
19 


1    Sullivan 

15 
18 
10 
16 
14 

10 
10 
18 
16 
9 

6 
8 
9 

15 

18 
10 
16 
14 

10 
10 
18 
16 
9 

6 
8 
9 

2.  Essex 

3.  Orleans    

4    W^yoming 

6    Seneca 

7.  Tioga 

8.  Lewis 

9    Schoharie 

10.  Yates 

1 1    Putnam 

12.  Schuyler 

13.  Hamilton 

Totals 

159 
12 

159 
12 

Averages 

CLASS 


35 
21 
21 
30 
18 

35 
26 
12 
17 
16 

26 
15 
43 
9 
14 

24 
28 
33 
18 
27 

29 
31 

12 

5 
5 

5 
5 
4 

19 
3 

5 

IS 

4 

1 

9 

2 

12 

4 

8 

3 

3 

7 

2 

2 
1 

528 
23 

64 

7 

80 
5 

I 


CLASS 


24 
10 
41 
11 
,46 

46 
26 
33 
42 
24 

13 

26 
16 

12 



1 

7 

8 

15 

15 

6 

2 

14 

■     1 

9 

2 
6 

4 

358 
27 

15 

7 

87 

7 

i 


1  From  table  4. 

2  From  resorts  of  county  treasurers  and  printed  proceedings  of  boards. 

3  Amount   reported  as   paid  for   compensation  divided  by  rate  per  day.      In  many  cases  the 
report  probably  includes  charges  for  mileage,  hence  the  number  of  days  may  be  slightly  excessive. 

*  All  sessions  and  committee  work.     In  part  salaried. 


IV] 


Tables  Relative  to  County  Finance 


283 


of  Supervisors 
Members  —  concluded 


Number  of  Days'  Services  for  Which  vSupervisors  were  Paid 


Session 
work  3 


Committees 
work  3 


Tax  com- 
missioners' 
meeting  ^ 


Board  of 

county 

canvassers ' 


Total 


672 
30 


836 
*576 

5  661 
781 
869 

645 
416 
254 
581 

6  170 

519 

289 

1,070 

6  253 

404 

689 
522 
533 
879 
516 

564 
664 

688 

51 

1,575 

676 

898 

1,720 

1,321 

833 
543 
416 
894 
615 

719 
728 
1,894 
253 
555 

816 
722 
625 
1,008 
879 

810 

782 

221 
885 
433 

180 
127 
107 
210 
445 

150 

U39 

805 

16 
51 

3 
19 

8 

36 
81 

19 
22 

18 
* 

32 
19 

151 

127 
113 
92 
129 
363 

207 
80 

81 


6 

27 
38 

12 

12,691 
577 

5,952 
298 

399 
44 

140 
15 

19,182 

872 

1 

2 
3 

4 
5 

6 

7 

8 

9 

10 

11 
12 
13 
14 
15 

16 
17 
18 
19 
20 

21 
22 


36 

519 
350 
460 
300 
816 

816 
350 
633 
911 
214 

335 

256 
1,016 

696 
26 

324 
50 

* 

* 
208 

62 
209 

44 

409 
55 

* 

254 
* 

10 

* 

182 

143 
23 

17 

1 

1,469 
394 
794 
350 
998 

959 

581 

712 

1,235 

258 

744 

332 

1,016 

11 

48 

18 

19 
61 

61 
32 

* 
* 

* 

35 

56 
25 

114 

24 

32 
20 

13 



8 
* 

460 
35 

6,976 
536 

2,083 
208 

643 
80 

140 
47 

9,842 
757 

*  Includes  regular  and  special  sessions.     In  part  salaried. 

6  Salaried.     Product  of  number  of  board  by  number  of  days  in  session. 
^  Includes  special  sessions. 

*  Not  reported. 


284  County  Government  [Part 


TABLE  6  —  Board  of  Supervisors 
Supervision  County  Finances. 
Total  and  per  unit  costs: 

The  supervision  of  the  county  finances  and  property  is  entrusted 
by  statute  to  the  board  of  supervisors.  This  work  is  performed 
by  the  members  of  this  board  or  by  officers  or  employees  of  the 
county  directly  under  the  control  of  this  board.  Various  general  or 
special  statutes  have  created  specific  officers  in  certain  counties 
whose  duties  consist  solely  in  performing  services  elsewhere  per- 
formed by  members  of  the  board  or  in  aiding  said  board  in  the  per- 
formance of  its  duty.     (See  Table  9.) 

Description  of  table: 

The  amounts  of  columns  1,  2  and  3  are  here  repeated  from  pre- 
ceding tables  for  the  purpose  of  computation  and  information  in 
this  table.  The  cost  of  services  of  boards,  expenses  of  the  board  and 
additional  supervising  officers  are  inserted  from  supporting  tables  7, 
8  and  9  respectively. 

The  average  compensation  per  supervisor  is  determined  by 
dividing  the  amount  paid  for  services  of  members  (column  4)  by  the 
number  of  supervisors  (column  3). 

The  average  cost  of  supervision  per  supervisor  is  obtained  by 
dividing  the  total  cost  of  supervision  by  the  number  of  supervisors. 

The  per  capita  cost  of  supervision  is  obtained  by  dividing  the 
total  cost  of  supervision  by  the  population  (see  Table  4)  of  the 
county;  the  cost  per  $1,000  valuation  by  dividing  the  total  cost  of 
supervision  by  the  equalized  valuation  (see  Table  4)  of  the  county. 

Percentages  of  cost  and  extremes: 

The  percentages  borne  to  the  total  cost  of  supervision  by  the 
several  items  composing  this  amount  have  been  ascertained  and 
inserted  in  the  second  summary  table. 

It  will  be  noted  that  there  is  a  wide  variation  in  the  relationship 
existing  between  the  amounts  of  these  several  items  in  the  various 
counties  of  the  State.  In  some  counties  practically  the  whole  of 
the  detail  work  is  performed  by  the  members  of  the  board.  In 
others  this  work  is  performed  by  employees  of  the  board  or  by 
specially  designated  officers. 


IV]  Tables  Relative  to  County  Finance  285 

Extremes  are  given  in  the  second  summary  table  for  purposes  of 
information. 

Co7?iments: 

It  is  evident  that  the  cost  of  supervision  varies  widely  in  the 
counties  of  this  State.  The  excessively  high  cost  of  supervision 
may  be  (and  in  some  counties  undoubtedly  is)  due  to  extravagant 
and  often  illegal  expenditures  by  the  board.  The  excessively  low 
cost  of  supervision  may  be  (and  in  some  counties  undoubtedly  is) 
due  to  the  failure  of  the  board  to  give  sufficient  time  to  j&nding  out 
what  the  duties  of  such  board  are  and  to  neglect  to  properly  perform 
the  functions  of  government  imposed  by  law  upon  the  board. 

The  late  statutes  of  this  State  have  largely  increased  the  number 
and  importance  of  the  duties  of  this  body.  As  a  necessary  result, 
this  work  has  become  complicated  and  many  of  the  members  of 
boards  of  supervisors  have  failed  to  familiarize  themselves  with 
the  work  required.  Too  often  they  are  following  the  now  anti- 
quated and  obsolete  methods  in  use  in  and  well  adapted  to  the  less 
complicated  and  simpler  business  procedure  of  this  body  twenty 
or  thirty  years  ago. 


286 


County  Government 


[Part 


Table  6  —  The  Board 

The  Supervision  of  County  Finances  — 


Number  of 
Supervisors  i 

Popula- 
tion, 
1910  2 

Equalized 

valuation, 

1913  3 

Board  of 

Total 

Average 

per 
county 

Services 

of 

members  * 

Expenses 

of 
board  5 

Class  I 

Class  II 

Class  III 

Class  IV 

Class  V 

133 
158 
437 
415 
159 

44 
39 
29 
19 
12 

1,095,252 
650,397 

1,297,143 
989,595 
314,344 

$1,143,586,249 

503,006,792 

1,021,982,395 

624,069,574 

205,994,568 

$123,401  63 

73,004  37 

146,736  56 

106,949  75 

47,554  64 

$35,973  49 
29,736  39 
60,280  16 
48,747  25 
24,041  25 

State 

1,302 

'23 

4,346,731 

$3,498,639,578 

$497,646  95 

$198,778  54 

I 


i 


Percentages  of  Total 


Board  of  Supervisors 

Services  of 
members, 
per  cent 

Expenses 
of  board, 
per  cent 

Total, 
per  cent 

supervisory 
officers, 
per  cent 

Class  I                      

62.42 
57.13 
61.40 
63.66 
65.37 

18.19 
23.27 
25.22 
29.02 
33.05 

80.61 
80.40 
86.62 
92.68 
98.42 

19.39 

Class  II 

19.60 

Class  III     

13.38 

Class  IV                      

7.32 

Class  V 

1.58 

State                 

1161.80 

"24.69 

11  86.49 

1113.51 

1  From  Table  5. 

2  From  Table  1. 
«  From  Table  4. 
*  From  Table  7. 
6  From  Table  8. 
«  From  Table  9. 


I 


IV] 


Tables  Relative  to  County  Finance 


287 


of  Supervisors 

Total  and  Per  Unit  Costs 


Supervisors 

Additional 

supervising 

officers  6 

Total 

cost  of 

supervision 

Average 
compensa- 
tion per 
supervisor 

Average  Cost  of  Supervision 

Total 

Per 

supervisor 

Per 
capita 

Per 

$1,000 

valuation 

5159,375  12 

102,740  76 

207,016  72 

155,697  00 

71,595  89 

?38,319  46 

25,043  90 

31,967  66 

12.290  88 

1,146  00 

$197,694  58 

127,784  66 

238,984  38 

167,987  88 

72,741  89 

$934  83 
462  05 
337  32 
254  64 
299  09 

$1,497  68 
808  76 
549  39 
399  97 
457  50 

$0  18 
20 
18 
17 
23 

$0  17 
25 
23 
27 
35 

I 

...II 
...III 
...IV 

....V 

S696.425  49 

§108,767  90 

§805,193  39 

3 $380  75 

8 $616  06 

9$0   19 

1"  $0  23 

State 

Cost  and  Extremes 


Total 

Highest 

Lowest 

Highest 

Lowest 

cost  of 

compensa- 

compensa- 

Highest 

Lowest 

cost  per 

cost  per 

super- 

tion per 

tion  per 

per  capita 

per  capita 

$1,000 

$1,000 

vision, 

supervisor 

supervisor 

cost 

cost 

valuation 

valuation 

per  cent 

100  00 

$1,096  54 

$573  54 

$0  22 

$0  16 

§0  19 

§0  15 

I 

100  00 

601  17 

342   12 

24 

17 

34 

22 

.  ..II 

100  00 

6,400  37 

154  88 

43 

08 

35 

13 

...III 

100  00 

912  91 

107  58 

26 

08 

39 

12 

...IV 

100  00 

732  28 

129  34 

1  59 

10 

1   14 

14 

....V 

100  00 

§6,400  37 

$107  58 

$1  59 

$0  08 

$1   14 

$0  12 

State 

'  Average  for  State,  total  number  divided  by  57. 

8  Average  for  State;  total  cost  divided  by  57. 

9  Total  cost  for  State  divided  by  total  population. 

10  Total  cost  for  State  divided  by  total  equalized  valuation. 

11  Cost  for  items,  columns  5-8,  divided  by  total  cost  ot  supervision  column  9. 


288 


County  Government 


[Part 


Table  6  —  The  Board 

Cost  of  Supervision  of  County  Finances  — 


COUNTY 


Num- 
ber 

of 
super- 
visors 


Populs 
tion 


Equalized 

valuation 

1913 


Board  of  Supervisors 


Services 

of 
members 


Expenses 

of 

board 


Total 


1.  Erie 

2.  Monroe 

3.- Westchester . 

Totals 

Averages 

1 .  Onondaga . .  . 

2.  Albany 

3.  Oneida 

4.  Rensselaer.  . 

Totals 

Averages 

1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady. 

8.  Dutchess. . .  . 

9.  Nassau 

10.  Steuben 

11.  Jefferson.  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals 

Averages 


54 
41 
38 

528,985 
283,212 
283,055 

$442,704,449 
286,436,133 
414,445,667 

133 
44 

1,095,252 
365,084 

$1,143,586,249 
381,195,416 

$123,401  63 
41,133  88 


$9,898  93 
12,470  87 
13,603  69 


$35,973  49 
11,991  16 


CLASS 

$68,116  65 
35,986  13 
55.272  34 


$159,375  12 
53,125  04 


38 
38 
48 
34 

200,298 
173,666 
154.157 
122,276 

$193,117,271 

132,947,413 

91.538,591 

85,403,517' 

$22,867  24|  $11,191  95 
21,217  79    7,445  80 
16.421  91 {   5.373  71 
12,497  43    5,724  93 

CLASS 

$34,059  19 

28,663  59 

21.795  62 

18,222  36 

158 
39 

650,397 
162,599 

$503,006,792! 
125,751,698j 

$73,004  371  $29,736  39 
18,251  09    7.434  09 

$102,740  76 
25,685  19 

CLASS 


34 

116,001 

$72,698,3061 

$11,229  03 

$7,014  82 

$18,243  85 

30 

105,126 

68,074,381 

4,646  40 

4,566  40 

9,212  80 

10 

96,138 

127,800,707 

15,718  31 

7,285  40 

23,003  71 

38 

92,036 

90,169,715 

12,563  27 

4,536  73 

17,100  00 

33 

91,769 

37,123,157 

10,081  19 

5,557  13 

15,638  32 

36 

89,005 

51,674,184 

8,006  78 

1,524  45 

9,531  23 

18 

88,235 

68,184,121 

9,316  69 

4,755  61 

14,072  30 

27 

87,661 

71,461,673 

5,332  31 

5,854  44 

11,186  75 

3 

83,930 

159,590,332 

19,201  11 

4,959  47 

24,160  58 

38 

83,362 

50,659,737 

10,929  21 

3,630  29 

14,559  50 

34 

80,382 

51,067,566 

6,115  22 

2,780  89 

8,896  11 

29 

78,809 

51,351,766 

7,726  09 

2,377  14 

10,103  23 

32 

71,664 

35,095,438 

9,715  54 

1,620  45 

11,335  99 

33 

67,106 

48,024,011 

8,242  44 

2,027  15 

10,269  59 

42 

65,919 

39,007,301 

7,912  97 

1,789  79 

9,702  76 

437 

1,297,143 

$1,021,982,395 

$146,736  56 

$60,280  16 

$207,016  72 

29 

86,476 

68,133,159 

9,782  44 

4,018  68 

13,801  12 

IV] 


Tables  Relative  to  County  Finance 


289 


of  Supervisors 

Total  and  Per  Unit  Costs  —  concluded 


Additional 

supervising 

officers 


Total 

cost  of 

supervision 


Average 

compensation 

per 

supervisor 


Total  Cost  of  Supervision 


Per 

supervisor 


Per  capita 


Per 

$1,000 
valuation 


$17,166  20 

13.878  62 

7,274  61 

$85,282  85 
49,864  75 
62,546  98 

1,078  10 

573  54 

1,096  54 

SI, 579  31 
1,216  21 
1,645  97 

$0  16 
17 
22 

$0  19 
17 
15 

$38,319  46 

$197,694  58 
65,898  19 

12,773  15 

$934  83 

$1,497  68 

$0  18 

$0  17 

$9,056  70 
3,702  25 
9,737  04 
2,547  91 

$43,115  89 
32,365  84 
31,532  66 
20,770  27 

$601  17 
558  36 
342  12 
367  57 

$25,043  90 

$127,784  66 
31,946  18 

6,260  97 

$462  05 

$1,134  62 
851  73 
656  93 
610  31 

$0  21 
18 
24 
17 

$0  22 
24 
34 
24 

$808  76 

$0  20 

$0  25 

$1,725  15 

$19,969  00 

9,212  80 

25,631  69 

18,344  73 

17,370  21 

10,031  23 
20,488  01 
11,186  75 
36,300  03 
17,134  72 

8,896  11 
10,762  11 
12,535  99 
11,418  24 

9,702  76 

$330  26 

154  88 

1,571  83 

330  61 

305  46 

222  41 
517  59 
197  49 
6,400  37 
290  24 

173  97 
266  41 
303  61 

249  77 
197  82 

$587  32 

307  09 

2,563  16 

482  75 

526  37 

278  64 

;     1,082  66 

!       414  32 

12,100  01 

453  54 

261  65 
371  11 
391  75 
346  01 
242  57 

$0  17 
08 
26 
20 
19 

11 
23 
12 
43 
21 

11 
14 
17 

17 
14 

$0  27 
13 
20 
20 
47 

19 
30 
15 
22 
34 

15 
21 
35 
24 
25 

2,627  98 
1,244  73 
1,731  89 

500  00 
6,415  71 

12,139  45 
2,575  22 

658  88 
1,200  00 
1,148  65 

$31  967  66 

$238,984  38 
15,932  29 

2,906  15 

$337  32 

$549  39 

$0  18 

$0  23 

41 

^5 

m 

7 

8 

9 

10 

11 
12 
13 
14 
15 


10 


290 


County  Government 


[Part 


Table  6  — The  Board 

Cost  of  Supervision  of  County 


COUNTY 


1.  Saratoga. . . . 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 

6.  Wayne 

7.  Clinton 

8.  Washington . 

9.  Otsego 

10.  Rockland .  .  . 

11.  Franklin.  .  .  . 

12.  Delaware.  .  . 

13.  Fulton 

14.  Columbia .  .  . 

15.  Allegany.  .  .  . 

16.  Madison.  .  .  . 

17.  Livingston.  . 

18.  Genesee 

19.  Chenango.  .  . 

20.  Tompkins  .  . 

21.  Warren 

22.  Cortland 

Totals 

Averages 

1.  Sullivan 

2.  Essex 

3.  Orleans 

4.  Wyoming.  .  . 

5.  Greene 

6.  Seneca 

7.  Tioga 

8.  Lewis 

9.  Schoharie  .  .  . 

10.  Yates 

11.  Putnam 

12.  Schuyler 

13.  Hamilton.  .  . 

Totals 

Averages 


Num- 
ber 
oL 
super- 
visors 


Popula- 
tion 


Equalized 

valuation 

1913 


Board  of  Supervisors 


Services 

of 
members 


Expenses 

of 

board 


Total 


159 
12 


CLASS 


20 
18 
22 
23 
21 

61,917 
57,567 
56,356 
54,662 

52,286 

$33,077,136 
34,397,926 
41,667,393 
38,312,663 

42,877,818 

$7,646  17 
9,083  32 
5,126  60 
8,208  39 
5,996  22 

$4,926  18 
1,707  08 
2,644  16 
2,746  92 
3,290  90 

$12,572  35 

10,790  40 

7,770  76 

10,955  31 

9,287  12 

15 
16 
17 
27 
5 

50,179 
48,230 
47,778 
47,216 
.  46,873 

33,246,744 
17,208,870 
23,021,442 
27,724,886 
46,440,839 

3,858  33 
2,997  86 
2,590  68 
5,615  23 
4,564  57 

2,044  23 
2,646  33 
1,075  67 
2,588  91 
2,073  60 

5,902  56 
5,644  19 
3,666  35 
8,204  14 
6,638  17 

19 
19 
20 
23 
29 

45,717 
45,575 
44,534 
43,658 
41,412 

18,270,917 
23,620,771 
20,986,374 
29,258,244 
25,208,465 

3,105  33 
3,837  33 
8,955  89 
7,483  90 
3,119  78 

2,531  11 
987  85 
2,887  00 
3,715  78 
1,940  63 

5,636  44 

4.825  18 

11,842  89 

11,199  68 

5,060  41 

19 
17 
13 
21 
14 

39,289 
38,037 
37,615 
35,575 
33,647 

23,060,775 
32,132,076 
32,596,992 
19,640,539 
22,943,949 

4,846  75 
3,137  37 
2,654  00 
3,567  72 
3,522  38 

1,878  80 
1,454  04 
1,535  93 
1,138  48 
1,379  04 

6,725  55 
4,591  41 
4,189  93 
4,706  20 
4,901  42 

16 
21 

32,223 
29,249 

20,054,833 
18,319,922 

3,585  50 
3,446  43 

2,786  35 
768  26 

6,371  85 
4,214  69 

415 
19 

989,595 
44,981 

$624,069,574 
28,366,799 

$106,949  75 
4,861  35 

$48,747  25 
2,215  78 

$155,697  00 
7,077  13 

33,808 
33,458 
32,000 
31,880 
30,214 

26,972 
25,624 
24,849 
23,855 
18,642 

14,665 

14,004 

4,373 


314,344 
24,180 


$13,606,822 
20,479,525 
27,305,972 
22,456,067 
15,855,452 

18,712,291 
15,179,815 
13,421,541 
12,709,167 
14,262,547 

16,921,383 
9,004,284 
6,079,702 


$205,994,568 
15,845,736 


$5,536  04 
3,042  88 
4,136  33 
2,069  50 
4,616  03 

4,736  85 
2,877  86 
3,945  53 
4,983  18 
1,444  40 

4,393  68 
1,487  60 
4,284  76 


$47,554  64 
3,658  05 


$5,599  01 
2,588  07 
1,997  34 
1,330  08 
1,000  00 


,205  37 

908  20 
185  40 

909  82 
481  81 


1,352  88 

807  83 

2,675  44 


$24,041  25 
1,849  33 


CLASS 
$11,135  05 
5,630  95 
6,133  67 
3,399  58 
5,616  03 

6,942  22 
3,786  06 
5,130  93 
6,893  00 
1,926  21 

5,746  56 
2,295  43 
6,960  20 


$71,595  89 
5,507  33 


IV] 


Tables  Relative  to  County  Finance 


291 


of  Supervisors 

Finances — Total  and  Per  Unit  Costs 


Additional 

supervising 

officers 


IV 


Total 

cost  of 

supervision 


Average 

compensation 

per 

supervisor 


Total  Cost  of  Supervision 

Per 

supervisor 

Per  capita 

Per 
$1,000  of 
valuation 

S504  02 

550  38 

3,227  34 

2,051  80 

1,085  00 

$13,076  37 
11,340  78 
10,998  10 
13,007  17 
10,372  12 

5,902  56 
6,390  47 
3,666  35 
8,204  14 
8,268  49 

5,636  44 

4,825  18 

11,842  89 

11,299  68 

5,060  41 

7,498  65 
4,591  41 
4,189  93 
4,706  20 
4,901  42 

7,764  43 
4,44^  69 

$382  30 
454  16 
233  05 
356  88 
285  53 

257  22 
187  36 
152  39 
207  97 
912  91 

163  44 
201  96 

447  79 
325  38 
107  58 

255  09 
184  55 
165  87 
155  12 
251  59 

224  09 

164  11 

$753  81 
630  04 
499  91 

591  23 
493  91 

393  50 
399  40 
215  66 
303  85 

1,653  69 

296  65 
253  95 

592  14 
491  29 
174  49 

394  66 
270  08 
261  20 
204  62 
350  10 

485  27 
211  65 

$0  21 
19 
19 
24 
19 

12 
14 
08 
17 
17 

12 
10 
26 
25 
12 

19 
12 
11 
14 
14 

20 
11 

$0  39 
33 
26 
33 
24 

11 

16 
29 

18 

32 

24 
56 
38 
20 

32 
14 
12 
26 
21 

38 
24 

746  28 

1,630  32 

100  00 

773  10 

1.392  58 
230  00 

$12,290  88 

$167,987  88 
7,635  81 

1,117  35 

$254  64 

$399  97 

$0  17 

$0  27 

$146  00 
1,000  00 

$11,281  05 
6,630  95 
6,133  67 
3,399  58 
5,616  03 

6,942  22 
3,786  06 
5,130  93 
6,893  00 
1,926  21 

5,746  56 
2,295  43 
6,960  20 

$369  06 
143  78 
413  63 
129  34 
398  25 

473  68 
319  76 
207  66 
311  32 
160  04 

732  28 
185  95 
476  08 

$752  07 
368  38 
613  36 
212  41 
465  76 

694  22 
420  67 
270  05 
430  81 
231  60 

957  76 
286  93 
773  35 

$0  29 
20 
19 
10 
21 

25 
15 
21 
29 
11 

39 

16 

1  59 

$0  82 
32 
22 
15 
41 

37 
25 
28 
54 
14 

34 

25 

1  14 

^ 

( 

f 

t 

u 

1 

r 

$1,146  00 

$72,741  89 
5,595  53 

573  00 

$299  09 

$457  50 

$6  23 

$0  35 

I 


X 

4 


[Part  IV]    Tables  Relative  to  County  Finance  293 


TABLE  7 
Supervisor's  Compensation 

Purpose  of  table: 

This  table  shows  the  amount  paid  to  supervisors  for  all  services 
performed  for  the  benefit  of  the  county  in  the  supervision  of  county 
finances. 

In  addition  to  then-  compensation  for  services  in  supervision  of 
county  finances,  the  supervisors  receive  compensation  for  attend- 
ance at  the  tax  commissioners'  meetings  (table  16)  and  in  some 
counties  (with  questionable  legality)  for  their  services  as  members 
of  the  board  of  county  canvassers. 

The  annual  salaries  are  fixed  at  varying  rates  by  legislative  enact- 
ment. Sometimes  the  salary  covers  all  services,  sometimes  only  a 
part  of  the  services. 

The  per  diem  compensation  is  fixed  by  the  Legislature  at  $4  per 
day,  except  in  Oswego  county,  where  the  rate  for  committee  work 
is  $3  per  day. 

The  amount  for  extending  taxes  is  practically  one  cent  for  each 
tax  extended. 

The  amount  for  copying  rolls  is  practically  one  cent  for  each  line 
copied. 

In  many  cases  the  reports  of  county  treasurers  do  not  state  sepa- 
rately the  two  last  items. 

Mileage  in  nearly  all  counties  for  attendance  at  sessions  is  fixed 
by  law  at  eight  cents  per  mile. 

Regular  and  special  sessions: 

For  distinction  between  regular  and  special  sessions,  see  descrip- 
tion of  Table  5. 


294 


County  Government 


[Part 


Table  7  — 

Supervisors' 


Class  I 

Class  II 

Class  III 

Class  IV 

Class  V 

State 

1.  Erie 

2.  Monroe 

3.  Westchester 

Totals 

Averages 

}..  Onondaga 

2    Albany 

^.  Oneida 

.  Rensselaer 

Totals 

Averages 

1 .  Orange 

2.  Chautauqua 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady 

8.  Dutchess 

9.  Nassau , 

10.  Steuben 

11.  Jefferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus 

Totals 

Averages 

1  Includes  copying  rolls. 

2  Includes  expenses. 


Number 

of  super- 

Total 

visors 

133 

$123 

401 

63 

158 

73 

004 

37 

437 

146 

736 

56 

415 

106,949 

75 

159 

47 

554 

64 

1,302 

$497 

646 

95 

Annual 
salaries 

Per  Diem 

Annual 
session 

Regular 

sessions 

$98,516  52 
50,894  83 
41,300  00 
20,627  32 

$11,014 
30,615 
37,585 
21,721 

02 
25 
46 
12 

All 

"'$2;488'53 

$211,338  67 

$100,935 

85 

$2,488  53 

133 

44 


$58 
23 
41 

217 
515 

668 

72 

26 
65 

$123 
41 

401 
133 

63 

88 

158 
39 


437 
29 


$22,867  24 
21,217  79 
16,421  91 
12,497  43 


$73,004  37 
18,251  09 


$11 

229 

03 

4 

646 

40 

15 

718  31 

12 

563 

27 

10,081 

19 

8,006 

78 

9 

316 

69 

5 

332 

31 

19 

201 

11 

10 

929 

21 

6 

115 

22 

7 

726 

09 

9 

715 

54 

8,242 

44 

7 

912 

97 

$146 

736 

56 

9 

782  44 

$43,200  00 
20,483  18 
34,833  34 


CLASS 


$98,516  52 
32,838  84 


All 
All 


sessions  and 
sessions  and 


$19,000  00 
19,894  83 
12,000  00 


All 
All 
All 

11,014  02 


$50,894  83 
16,964  94 


$11,014  02 
11,014  02 


CLASS 
sessions  and 
sessions  and 
sessions. 

All 


CLASS 


$2,920  00 

1,800  00 

1,924  00 

All  sess 

3,860  00 

4,140  00 

3  25 

All 

'       1,528  00 

All 

All 
4,552  00 

All 

All 

$11,400  00 

ions  and  com 
All 

9,000  00 
4,050  00 

All  sessions  a 

sessions  and 

All 

5,550  00 
4,900  00 

sessions. 

sessions  and 
All 

6,400  00 

6,144  00 
3,744  00 

All 

All 

$41,300  00 
6,888  33 

$30,615  25 
3,061  52 



IV] 


Tables  Relative  to  County  Finance 


295 


Legislative 

Compensation 


Compensation 

Extending 
taxes 

Copying 
rolls 

Mileage 

Not  classi- 
fied and 
sundries 

Special 
sessions 

Committee 
work 

• 

$13,301   13 

2,007  81 

23,791  36 

23,709  72 

10,618  86 

$7,744  33 

6,585  28 

27,329  02 

10,747  44 

4,226^10 

$2,028  09 
1,039  76 

10,999  57 
3,049  97 
1,049  13 

$1,811  56 
1,462  67 

11,047  73 
6,204  96 
5,249  43 

I 

sessions. 

II 

$1,560  00 
2,280  00 
4,690  00 

$93  63 
256  35 

III 
IV 
V 

$8,530  00 

$73,428  88 

$56,632   17 

$18,166  52 

$25,776  35 

$349  98 

State 

III 


$444  00 

sessions. 

sessions, 
mittee  work  a 

sessions. 

1,116  00 
nd  committee 

committee  wo 

sessions. 

committee  wo 

sessions. 

sessions. 

sessions. 

$1,560  00 

780  00 

$4,503  00 
1,498  00 
1,452  00 
nd  mileage. 

3,704  00 


work, 
rk. 


596  00 


1  $2,663  75 


6,967  91 
495  37 
751  24 

1,251  98 
310  52 


rk. 


2,445  98 
2,906  00 


2  1,816  38 

2,299  44 

220  30 

2,350  26 


10,386  69 
239  90 


544  23 
1,141  85 

554  57 
1,817  82 

203  19 


$23,791  36, 
2,162  85 


$27,329  02 
2,102  23 


.$724  56 

3,791  11 

667  90 

902  75 


447  11 

3,073  94 

617  69 

338  45 


$698 

28, 

623 

84 

1,489 

66 

863 

20 

902 

80 

2 

92 

835 

20 

3  1,766 

50 

1,615 

62 

436  06 


$10,999  57 
1,222  17 


332  54 

215  86 

461  .53 

60  32 

1,179  46 


$11,047  73 
789  12 


3  Automobile  maintenance. 
*  $1,072,  city  assessors. 


I 

$13,301   13 
rk. 
rk. 

$1,716  59 

455  75 

5,571  99 

committee  wo 

* $2,028  09 

$548  24 
1,263  32 

$13,301   13 
13,301   13 

$7,744  33 
2,581  44 



.$2,028  09 
2,028  09 

$1,811  56 
905  78 

II 

committee  wo  rk. 

$1,064  00 
943  81 

$3,320  43 

1  950  00 

1,887  35 

427  50 

$546  81 

committee  wo 

rk. 

372  96 
430  80 
112  10 

$1,039  76 

$2,007  81 
1,003  90 

$6,585  28 
1,646  32 

$1,039  76 
1,039  76 

$1,462  67 
365  66 



$93  63 


$93  63 
93  63 


296 


County  Government 


[Part 


Table  7  — 

Supervisors' 

Number 
of  super- 
visors 

Total 

Annual 
salaries 

Per  Diem 

Annual 
session 

Regular 

sessions 

1    Saratoga 

20 
18 
22 
23 
21 

15 
16 
17 
27 
5 

19 
19 
20 
23 
29 

19 
17 
13 
21 
14 

16 
21 

$7,646  17 
9,083  32 
5,126  60 
8,208  39 

5.996  22 

3,858  33 

2.997  86 
2,590  68 
5,615  23 
4,564  57 

3,105  33 
3,837  33 
8,955  89 
7,483  90 
3,119  78 

4,846  75 
3,137  37 
2,654  00 
3,567  72 
3,522  38 

3,585  50 
3,446  43 

$3,344  00 

All 

All 

3,036  00 

1,512  00 

2.100  00 
1,664  00 
1,016  00 
1,800  00 

CLASS 

$9,083  32 
2,644  00 

3    Herkimer 

sessions. 

4    Chemung 

$1,964  ^ 

6    Wayne              .  .    . 

180  00 

7    Clinton 

8.  Washington 

""2;oo6'o6 

9    Otsego 

10.   Rockland 

1 1    Franklin     

2,076  00 
1,156  00 
4,280  00 
All 
1,616  00 

1,824  00 
1,892  00 
2,092  00 
11,732  00 
2,069  46 

1,784  00 
2,592  00 

12.  Delaware 

13.  Fulton 

14    Columbia 

6,900  00 

services 

16    Madison     

17    Livingston 

18.  Genesee 

19    Chenango    . 



20    Tompkins 

21    Warren     . .    . 

344  00* 

22.  Cortland 

Totals     . .    . 

415 
19 

$106,949  75 
4,861   35 

$20,627  32 
5,156  83 

$37,585  46 
2,088  08 

$2,488  53 
829  51 

15 
18 
10 
16 
14 

10 

9 

19 

16 

9 

6 
8 
9 

$5,536  04 
3,042  88 
4,136  33 
2,069  50 
4,616  03 

4,736  85 
2,877  86 
3,945  53 
4,983  18 
1,444  40 

4,393  68 
1,487  60 
4,284  76 

$1,356  00 

1,008  00 

1,842  00 

704  00 

2,536  00 

1,320  00 
1,116  00 
2,532  00 
2,432  36 
644  00 

1,340  00 

832  00 

3  4,058  76 

CLASS 

2.  Essex 

3.  Orleans 

4    W^yoming 

6    Seneca    . 

7.  Tioga 

8.  Lew-is 

9    Schoharie .    . . 

10.  Yates 

1 1 .  Putnam 

12.  Schuyler 

13.  Hamilton 

Totals 

159 
12 

$47,5.54  64 
3,658  05 

$21,721   12 
1,670  85 

*  Includes  extension. 

1  Includes  special  sessions. 

2  Includes  copying  rolls. 


IV] 


Tables  Relative  to  County  Finance 


291 


Legislative 

Compensation  —  concluded 


Compensation 


Special 


Committee 
work 


Extending 

taxes 


Copying 
rolls 


Mileage 


Not  classi- 
fied and 
sundries 


IV 

$2,752  76 

$340  02 

$594  71 

$614  68 

1 

eage. 

1 

886  31 
3,541  00 
1,732  23 

560  00 
498  00 
530  62 
842  07 
1,782  82 

429  11 

1  1,759  72 

3,220  00 

582  50 

1,439  81 

9  49 

259  70 

2  644  82 

359  83 

2  1,892  78 

485  63 

342  79 

2  640  57 

754  63 

483  68 

306' 17 

263  75 

273  76 
103  58 
471  80 

194  88 
191  04 
352  72 
556  38 
21  56 

199  84 
281  04 
440  00 
583  90 
376  06 

536  24 
357  60 
154  00 
205  66 

1256  35 

$88  00 

300  00 

331  51 

524  00 

274  56 

57  59 

26r26 

605  84 

709  32 
552  00 
368  00 
339  00 
1,452  92 

828  00 
320  00 

521  88 

514  87 
139  77 

932  00 

196  00 

40  00 

330  32 

2  1,291  06 

128  00 
72  00 

122  52 

*404  77 

146  42 

232  56 
57  66 

$2,280  00 
285  00 

$23,709  72 
1,185  48 

$10,747  44 
597  08 

$3,049  97 
304  99 

$6,204  96 
310  25 

$256  35 
256  35 

$720  00 
394  00 

$2,786  00 

104  00 

1,298  61 

201  85 

$674  04 
978  33 
116  16 
286  02 
516  34 

409  12 
223  04 
185  52 
501  79 
168  26 

1,149  73 
41  08 

4  $558  55 

470  78 

138  71 

4  835  69 

402  92 
«  408  71 
4  976  61 

$408  78 
242  92 

496  00 

728  00 

440  00 
296  00 

1,948  50 

5  834  11 

251  40 

837  03 

176  00 

1,735  36 
220  00 
226  00 

216  31 

1,212  00 
212  00 

83  60 

148  01 
3  202  52 

160  54 

20  58 

192  00 

$4,690  00 
521  11 

$10,618  86 
884  90 

$4,226  10 
422  01 

$1,049  13 
209  83 

$5,249  43 
437  45 

3  All  sessions  and  other  session  work  and  mileage. 
*  Includes  copying  rolls. 
^  Includes  expenses. 


298  County  Government  [Part 

TABLE  8 

Expenses  of  Board  of  Supervisors 

Purpose  of  table: 

This  table  shows  by  totals  and  distribution  to  items  the  expenses 
incident  to  the  work  of  the  board  of  supervisors.  It  does  not  include 
any  part  of  the  amount  paid  the  members  of  such  boards  for  their 
compensation. 

Authorized  and  e^nergency  employees: 

The  statutes  provide  for  a  county  officer  designated  ''  the  clerk 
of  the  board  of  supervisors."  The  board  under  Section  12,  sub- 
division 5  of  the  County  Law  fixes  the  number  and  salaries  of  his 
assistants. 

These  employees  are  authorized  in  advance  of  their  employment. 

But  during  the  course  of  the  year  it  may  be  found  necessary  in 
order  to  meet  emergencies  to  temporarily  employ  additional  help. 
Such  employment  is  approved  and  ratified  by  the  audit  of  claims 
presented  by  such  employees.  They  are  termed  emergency 
employees. 

Traveling  expenses: 

The  County  Law,  section  23,  provides  that  members  of  the  board 
of  supervisors  in  pratically  all  counties,  are  entitled  to  their  actual 
and  necessary  traveling  expenses  while  engaged  in  committee  work. 

Stationery,  postage  and  office  incidentals:  . 

The  item  includes  the  usual  office  supplies  for  the  work  of  the 
board,  including  the  printing  of  blank  forms  for  such  work. 

Telephone  and  telegraph: 

Rentals  and  tolls  for  telephones  and  the  cost  of  telegrams,  includ- 
ing messenger  service  if  any. 

Furniture  and  fixtures  for  supervisors'  chamber: 

All  boards  maintain  chambers.  The  item  includes  carpets,  rugs, 
chairs,  desks,  curtains,  etc.,  required  to  furnish  such  chambers. 


IV]  Tables  Relative  to  County  Finance  299 

Express  statutory  authority  for  last  three  items  wanting: 
There  appears  to  be  no  express  statutory  authority  for  any  o^ 

the  last  three  items. 

Probably  the  authority  for  these  expenditures  arises  as  an  incident 

to  the  powers  granted  and  duties  imposed  upon  such  boards  by  the 

statute  in  order  to  enable  such  board  to  properly  exercise  such  powers, 

and  perform  such  duties. 

Special  counsel: 

The  County  Law  authorizes  the  creation  of  the  county  office  of 
county  attorney.  Where  such  office  exists  the  expenditures  therefor 
are  given  under  a  separate  title  (see  Table  9).  The  expenses  here 
included  are  for  attorneys  employed  by  the  boards  where  no  such 
office  exists  or  for  attorneys  employed  in  addition  to  the  regular 
force  of  the  county  attorney's  office. 


300 


County  Government 


[Part 


Table  8  — 
Expenses  of  Board 


Total 


Authorized 

clerks 

and 

assistants 


Emergency 
employees 


Class  I... 
Class  II.. 
Class  III . 
Class  IV . 
Class  V .  . 


State . 


COUNTY 


1.  Erie 

2.  Monroe.  .  .  . 

3.  Westchester. 


Totals. 
Averages.  . 


1 .  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara .... 

5.  Ulster 


6.  St.  Lawrence. 

7.  Schenectady . 

8.  Dutchess.  .  .  . 

9.  Nassau 

10.  Steuben 


$35,973  49; 
29,736  39, 
60,280  16| 
48,747  25! 
24,041   25 


$18,175  06 

17,554  25 

23,195  46 

23,491  84 

9,916  62 


$198,778  54; 


$92,333  23 


$9,898  93 
12,470  87 
13,603  69 


$35,973  49 
11,991   16 


$3,800  00 
7,165  00 
7,210  06 


$18,175  06 
6,058  35 


1 1 .  Jefferson .... 

12.  Broome.  .  .  . 

13.  Oswego 

14.  Caj'uga 

15.  Cattaraugus. 


Totals , 
Averages.  . 


$7,014  82 
4,566  40 
7,285  40 
4,536  73 
5,557  13 

1,524  45 
4,755  61 
5,854  44 
4,959  47 
3,630  29 

2,780  89 
2,377  14 
1,620  45 
2,027  15 
1,789  79 


$60,280  16 
4,018  68 


>1,000  00 
2,330  00 
1,885  11 
1,710  86 
2,000  00 

750  00 
1,882  00 
2,234  00 
3,300  00 

334  60 

1,549  10'. 
1,708  28, 

600  00; 

898  00  . 
1,013  51  . 


$23,195  46 
1,546  36 


1  Audit  of  treasurer's  accounts  and  installation  of  system  of  accounts. 


$7,053  45 


CLASS 

$2,456  15 

61   00 


$  2,517   15 
1,258  57 


1 .  Onondaga 

$11,191  95 
7,445  80 
5,373  71 
5,724  93 

$6,035  00 
5,150  00 
2,944  58 
3,424  67 

CLASS 

$75  00 

2    Albany 

3.  Oneida 

4.  Rensselaer          

Totals 

$29,736  39 
7,434  09 

$17,554  25 
4,388  56 

$75  00 

Werages       

75  00 

CLASS 
$422  46 


400  00 
620  23 


33  70 


475  00 
364  00 


105  00 
50  00 


$2,470  39 
308  80 


IV] 


Tables  Relative  to  County  Finance 


301 


Legislative 

OF  Supervisors 


:II 

$4,058  50 

$1,348  10 

381  70 

1,486  21 

223  35 

461  65 

381  85 
222  87 

$82  46 
462  50 
607  06 
419  43 
342  04 

$52  50 

$50  80 

73  40 



1,318  80 

1,795  05 
1,690  58 

$209  45 

92  51 

295  21 

74  93 
7  35 

1,302  52 

1,838  00 

283  97 

1 

35  51 

90  50 

2,517  38 

3,145  44 

182  85 
2,157  57 

671   16 

89  77 

666  00 
173  34 

222  16 

81  00 

138  30 
1,048  35 

5  00 

542  96 

17  83 
63  25 

1 

233  94 

93  33 

970  45 

125  27 

714   16 

3 

84  82 

204  90 

3 

776  28 

$15,233  45 
1,171   80 

$6,820  16 
568  35 

$1,067  51 
lis  61 

$2,289  89 
286  24 

$2,546  67 
509  33 

$6,656  63 
1,109  44 

Traveling 

expenses 

for 

committee 

work 

! 
Stationery, 
postage             Telephone 
and                      and 
office          j      telegraph 
incidentals     1 

Furniture 

and 

fixtures 

for 

supervisors' 

chambers 

Special 
counsel 

Not 
classified 

and 
sundries 

$4,187  94           $5,358  10               $620  51 

$586  60 

S4,528  13 

1,485  14;            7,130  42                 562  54                 571   84 

15,233  45             6,820   16^            1,067  511            2,289  89 

9,249  69*            8,475  21                 704  78 j            1,930  88 

4,948  77             1,580  36                 147  94             1,066  60 

$1,078  78 
2.546  67 
2,202   16 
3,905  48 

1,278  42  i 

6,656  63  1 

2,510  01  : 

667  25 

$35,104  99         $29,364  25           $3,103  28           $6,445  81           $9,733  091        $15,640  44 

I 

$1,622   16 

$918  67 

777  55 

3,661   88 

$145  30 
199  44 
275  77 

$956  65 

207  40 
2,358  38 

$489  00 
97  60 

13,571  48 

$4,187  94 

$5,358  10 
1,786  03 

$620  51 
206  84 



$586  60 
293  30 

$4,528  13 
2,264  06 

1,395  98 

II 
III 

IV 
V 

Stale 


11 

$777  33 

$4,283  92 

1,744  20 

610  00 

492  30 

$20  70 
120  00 
256  15 
165  69 

$431   60 
74   17 
66  07 

595  59 
112  22 

$891  68 
187  10 

$1   54 
2  1,276  88 

$1,485   14 
495  04 

$7,130  42 
1,782  60 

$562  54 
140  63 

$571   84 
190  61 

$1,078  78 
539  39 

$1,278  42 
639  21 

2  "  Miscellaneous."     So  reported.       3  Not  analyzed. 


302 


County  Government 


[Part 


Table  8  — 

Expenses  of  Board 


COUNTY. 


1.  Saratoga. . . . 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 

6.  Wa>Tie 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland .  . . 

11.  Franklin. .  .  . 

12.  Delaware.  .  . 

13.  Fulton.. 

14.  Columbia.  .  . 

15.  Allegany 

16.  Madison. .  .  . 

17.  Livingston .  . 

18.  Genesee.  .  .  . 

19.  Chenango. . . 

20.  Tompkins  .  .  . 

21.  Warren 

22.  Cortland.... 

Totals 

Averages 

1 .  Sullivan .... 

2.  Essex 

3.  Orleans 

4.  Wyoming.  .  . 
5  Greene  ' .  .  .  . 

6.  Seneca 

7.  Tioga 

8.  Le'R-is 

9.  Schoharie.  .  . 

10.  Yates 

11.  Putnam 

12.  Schuyler 

13.  Hamilton.  .  .  , 

Totals , 

Averages 


Authorized 

clerks 

and 

assistants 


Emergency 
employees 


$4,926  18 
1,707  08 
2,644  16 
2,746  92 
3,290  90 

2,044  23 
2,646  33 
1,075  67 
2,588  91 
2,073  60 

2,531  11 
987  85 
2,887  00 
3,715  78 
1,940  63 

1,878  80 
1,454  04 
1,535  93 
1,138  48 
1,379  04 

2,786  35 
768  26 

$1,200  00 

1,093  33 

1,037  76 

800  00 

2,043  30 

1,228  20 

1,312  50 

700  00 

832  50 

1,500  00 

530  00 

960  50 

965  65 

1,940  10 

1 , 150  00 

847  25 
883  22 
825  00 
870  00 
822  53 

1,500  00 
450  00 

CLASS 

$168  62 
14  06 

$48,747  25 
2,215  78 

$23,491  84 
1,067  81 

$182  68 
91  34 

$5,599  01 
2,588  07 
1,997  34 
1,330  08 
1,000  00 

2,205  37 

908  20 

1,185  40 

1,909  82 

481  81 

1,352  88 

807  83 

2,675  44 

8300  00 

1,527  00 

823  00 

1,000  00 

1,000  00 

668  84 
500  00 
425  00 
557  50 
355  76 

992  88 

400  00 

1,366  64 

CLASS 
$1,645  73 

112  50 

25  00 

25  00 

$24,041  25 
1,849  33 

$9,916  62 
762  82 

$1,808  23 
452  05 

1  Inspection  of  highway  construction, 

2  Reported  as  "  printing." 


IV] 


Tables  Relative  to  County  Finance 


303 


Legislative 

OF  Supervisors  —  concluded 


Traveling 
expenses 

for 

committee 

work 


Stationery, 

postage 

and 

office 

incidentals 


Telephone 

and 
telegraph 


Furniture 

and 

fixtures 

for 

supervisors 

chambers 


Special 
counsel 


Not 
classified 

and 
sundries 


IV 

$1,427  25 

43  29 

632  11 

1,415  85 

531  08 

250  69 
515  43 

$936  17 
316  61 
394  54 
352  85 

528  80 

231  52 

485  40 

99  16 

2  1,180  14 

164  75 

378  30 
27  35 
441  58 
579  60 
559  75 

897  89 
195  46 
51  51 
146  62 
169  25 

187  69 
150  27 

$88  17 
19  60 
70  68 

82'4i 

72  49 

$74  00 

234  25 

509  07 

9  60 

91  25 

115  00 

$1,200  59 

$20  00 

126  33 
333  00 

27  89 

1  05 

23  83 

5  50 

121  50 

1  68 

223  74 

570  77 
284  85 

891  62 

2  50 

5  75 

723  76 

1,275  07 

75  45 

145  03 

30  00 

li9  25 
102  50 

10  00 

548  55 

15  40 

400  00 

185  48 

133  66 

361  36 

150  84 

31  00 

98  06 

496  26 
140  50 

10  00 

4  00 

184  25 

60  00 

33  85 
30  86 
19  45 

290  48 

269  75 
243  70 

358  70 

27  49 

$9,249  69 
513  87 

$8,475  21 
385  23 

$704  78 
46  98 

$1,930  88 
128  72 

$2,202  16 
314  59 

$2,510  01 
251  00 

V 

$2,431  49 

$414  54 

338  04 

269  98 

46  43 

$807  25 

1 

386  68 

$74  85 
8  84 

$107  25 

400  00 

1  50 

$154  25 

363  02 

20  00 
282  15 

a 

4 

1,266  03 

270  50 
107  73 

e 

185  27 

72  95 

117  94 

78  45 

6  40 

11  50 

170  83 

53  30 

17  25 

533  10 

7  50 

109  36 

5 

75  67 

23  85 
40 

15  00 
25  00 

1,166  85 

s 

119  25 

IG 

333  50 
175  00 

742  50 

11 

12  00 

12 

«  513  00 

13 

$4,948  77 
549  86 

$1,580  36 
143  39 

$147  94 
24  66 

$1,066  60 
177  77 

$3,905  48 
433  94 

$667  25 
333  62 

»  Other  expenses  included  in  audited  bills  paid  not  classified. 
*  Inspector  of  highways. 


[Part  IV]    Tables  Kelative  to  County  Finance  305 


TABLE  9 

Officers  of  Certain  Counties  Performing  Duties  Elsewhere 

Performed  by  the  Board  of  Supervisors,    —  Authority  for 

Offices 

The  county  law  provides  for  the  creation  of  the  offices  of  county 
attorney,  county  comptroller  and  county  auditor. 

Special  statutes  authorize  the  creation  of  the  offices  of  purchasing 
agent  and  superintendent  of  buildings  in  certain  counties.  In  other 
counties  these  offices  seem  to  have  been  created  without  authority. 

Work  of  these  officers  performed  by  members  of  the  board  or  em'ployees 
of  the  board  in  other  cotmties: 

In  counties  not  having  these  separate  offices,  the  work  of  all, 
except  county  attorney,  is  performed  by  members  of  the  board  of 
supervisors  and  the  expense  therefor  is  included  under  supervisors 
compensation  (Table  7). 

The  expense  for  attorneys  in  such  counties  is  given  under  "  Special 
Counsel  "  in  the  distribution  of  "  Expenses  of  Boards  of  Super- 
visors "  (Tables). 


306 


County  Government 


[Part 


Table  9  —  The  Board  of  Supervisors 

Officers  of  Certain  Counties  Performing  Duties  Elsewhere 
Performed  by  the  Board  of  Supervisors  or  its  Employees 


Class  I 

Clas3  II 

Class  III 

Class  IV 

Class  V  

State 

county 

1.  Erie 

2.  Monroe 

3.  Westchester .  . 

Totals 

Averages 

1 .  Onondaga .... 

2.  Albany 

3.  Oneida 

4.  Rensselaer .  .  . 

Totals 

Averages 

1.  Orange 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady. 
9.  Nassau 

10.  Steuben 

12.  Broome 

13.  Oswego 

14.  Cayuga 

Totals 

Averages 


Total 


$38,319  46 

25,043  90 

31,967  66 

12,290  88 

1,146  00 


$108,767  90 


County 
attorney 


$14,425  88 

11,369  07 

16,783  97 

9,912  40 

1,146  00 


$53,637  32 


Pur- 
chasing 
agent 


Superin- 
tendent 

.of 
buildings 


County 
comp- 
troller 


$4,951  02    $4,933  74 
5,346  92      2,914  06    $5,413  85 
2,984  50       1,500  80      9,079  43 


2,278  48 


$15,560  92 


100  00 


$9,448  60 


$14,493  28 


Co\inty 
auditor 


$14,008  82 


1,618  96 


$15,627  78 


CLASS  I 
$6,711  30 
3,993  86 
3,720  72 


$14,425  88 
4,808  63 


$4,951  02 


$4,951  02 
4,951  02 


$4,933  74 


$4,933  74 
4,933  74 


$10,454  90 


3,553  92 


$14,008  82 
7,004  41 


CLASS  II 


$3,709  78 
3,702  25 
1,409  13 
2,547  91 


$11,369  07 
2,842  76 


$5,346  92 


$5,346  92 
5,346  92 


$2,914  06 


$2,914  06 
2,914  06 


$5,413  85 


$5,413  85 
5,413  85 


$1,725  15 

2,627  98 

1,244  73 

1,731  89 

500  00 

6,415  71 
12,139  45 
2,575  22 
658  88 
1,200  00 
1,148  65 

CLASS 
!  $1,725  15 
,  2,627  98 
;   1,244  73 
1   1,731  89 
i    500  00 

2,236  67 

1  3,060  02 

950  00 

!    658  88 

1,200  00 

848  65 

III 

$1,359  28 

$1,200  80 

$1,618  96 

$9,079  43 

1,625  22 

** 

300  00 

•• 

$31,967  66 
10,655  89 

$16,783  97 
1,525  81 

$2,984  50 
1,492  25 

$1,500  80 
750  40 

$9,079  43 
9,079  43 

$1,618  96 
1,618  96 

I 


IV] 


Tables  Relative  to  County  Finance 


307 


Table  9  —  The  Board  of  Supervisors 

Officers  of  Certain  Counties  Performing  Duties  Elsewhere 
Performed  by  the  Board  of  Supervisors  or  its  Employees  — 

conchided 


county 


1.  Saratoga. . .  . 

2.  Montgomery 

3.  Herkimer .  .  . 

4.  Chemung.  .  . 

5.  Ontario 

7.  Clinton 

10.  Rockland  .  .  . 

14.  Columbia.  .  . 

16.  Madison .  .  .  . 

21.  Warren 

22.  Cortland 

Totals 

Averages 

1.  Sullivan 

2.  Essex 

Totals 

Averages 


Total 


County 
attorney 


Pur- 
chasing 
agent 


Superin- 
tendent 

of 
buildings 


County 
comp- 
troller 


County 
auditor 


$504  02 

550  38 

3,227  34 

2,051  86 

1,085  00 

746  28 
1,630  32 

100  00 

773  10 
1,392  58 

230  00 

CLASS 

$504  02 

550  38 

948  86 

2,051  86 

1,085  00 

746  28 
1,630  32 

3  IV 

$2,278  48 


$100  00 

773  10 

1,392  58 

230  00 

$12,290  88 
1,117  35 

$9,912  40 
991  24 

$2,278  48        $100  00 
2,278  48           100  00 



$146  00 
1,000  00 


$1,146  00 
573  00 


$146  00 

1.000  00 



$1,146  00 
573  00 

308  County  Government  [Part 


TABLE  10  — The  Board  of  Supervisors 

Character  of  Work  —  Net  Cost  of  General  Government 
Purpose  of  table: 

This  table  is  a  comparative  statement  by  totals  and  by  units  of 
the  expenditures  of  the  year  1914  for  that  part  of  county  govern- 
ment solely  ^  under  the  control  of  the  board  of  supervisors  —  the  part 
for  which  that  board  determines  the  amount  to  be  expended  and  the 
manner  cf  expenditure;  over  the  expenditure  of  which  it  extends  its 
supervisory  powers;  and  for  which  expenditures  payment  can  be 
made  only  upon  its  authorization. 

Net  cost  of  general  governvient: 

This  item  is  taken  from  Table  21  following.  It  includes  all 
expenditures  for  maintenance  including  salaries,  of  legislative, 
administrative  and  judicial  offices,  caring  for  criminals  and  depend- 
ants, maintaining  buildings  and  highways,  interest  on  administra- 
tive loans,  and  all  other  expenditures  required  in  the  conduct  of  the 
general  government  of  the  county,  less  the  revenues  arising  for  the 
exercise  of  governmental  functions  (see  Table  21). 

The  expenditures  excluded  from  this  item  are: 

1.  Payments  for  construction  of  new  buildings  and  highways, 
including  interest  on  construction  loans  (see  Table  27). 

2.  Payments  on  indebtedness  (see  Table  31). 

3.  Contributions  to  the  government  of  other  municipal  sub- 
divisions and  to  the  State  (see  Table  34). 

Payments  from  district  and  State  funds: 

Armories  are  at  present  maintained  by  funds  from  the  military 
district.  The  county  treasurer  is  not  only  the  custodian  of  these 
funds  but  through  his  control  of  purchases  is  responsible  for  the 
proper  application  thereof. 

During  a  part  of  the  year  reported  the  armories  were  maintained 
at  the  expense  of  the  county  and  all  expenditures  for  the  year  are 
treated  for  convenience  as  a  part  of  the  cost  of  general  government. 

The  portion  paid  from  State  funds  is  here  deducted. 

1  With  a  few  minor  and  unimportant  exceptions. 


IV]  Tables  Relative  to  County  Fixaxce  309 

State  and  county  highways  are  maintained  from  funds  supplied 
by  villages  (through  contribution  from  village  revenues  derived 
from  taxation),  towns  (through  taxation)  and  the  State  (through 
contributions) . 

All  expenditures  are  treated  as  a  part  of  the  cost  of  general 
government.     The  part  paid  from  State  funds  is  here  deducted. 

Net  cost  to  county: 

The  amount  remaining  after  these  deductions  is  the  amount  which 
must  be  met  from  moneys  raised  by  tax  from  the  taxpayers  of  the 
county. 

Per  capita  cost: 

This  amount  is  determined  b}^  dividing  the  total  cost  by  the 
population.  It  shows  the  average  cost  to  each  inhabitant  of  the 
county  of  the  general  or  administrative  government  of  1914. 

Cost  per  $1,000  valuation: 

This  amount  is  determined  by  dividing  the  total  cost  by  the 
valuation  of  the  county  as  fixed  by  the  State  Board  of  tax  com- 
missioners. These  valuations  are  deemed  by  that  board  to  be 
85.80%  of  the  true  value  of  the  property  in  each  case.  Hence  to 
find  the  cost  for  $1,000  of  true  valuation  the  amount  given  should  be 
divided  by  85.80%.  For  comparative  purposes  such  computation 
would  not  increase  the  value  of  this  table. 

Fairness  for  comparative  purposes: 

The  table  fairly  shows  these  comparative  costs. 

Effect  of  density  of  population  and  wealth  on  cost  of  govenwient: 

The  population  per  square  mile  and  the  per  capita  valuation  are 
shown  to  enable  the  reader  to  give  such  weight  as  he  deems  proper 
to  these  elements  which  evidently  directly  affect  the  cost  of 
government. 

Comments  on  per  capita  cost  and  cost  per  SI, 000  valuation: 
For  comments  on  these  items  see  Table  3. 


310 


County  Government 


[Part 


Table  lo  — The  Board 

Character  of  Work  —  Net  and  Per 

Excludes:   Tax  Expenses,  Contributions,  Consteuction  of  New  Build 


Net  cost 

of  general 

government  i 

Paid  from  District  and  State  Funds 

Net  cost  to 

Main- 
tenance of 
armories 

Maintenance 
of  highways 

Total 

counties 

Class  T 

Class  TI 

Class  III 

$3,856,811   12 
2,814,128  75 
4,402,492  95 

$165,619  60 

166,918  36 

104,546  14 

88,348  74 

10,667  47 

$478,295  57 

574,722  44 

1,102,567  92 

966,713  57 

243,285  30 

$643,915  17' 
741,640  80' 

1,207,114  06; 

1,055,062  31' 
253,952  77 1 

1   $3,212,895  95 
2,072,487  95 
3  195  378  89 

Class  IV 

3,332,570  55 
994,589  12 j 

2  277  508  24 

Class  V 

740  636  35 

State 

$15,400,592  49 j 

$536,100  31 

$3,365,584  80 

$3,901,685  11 

$11,498,907  38 

COUNTIES 


1.  Erie 

2.  Monroe 

3.  Westchester .  .  . 

$1,612,958  76 

889,391  28 

1,354,461  08 

$96,034  23 
33,408  50 
36,176  87 

$216,712  36 
124,386  35 
137,196  86 

$312,746  59 
157,794  85 
173,373  73 

Totals 

Averages 

$3,856,811   12 
1,285,603  71 

$165,619  60 
55,206  53 

$478,295  57 
159,431  86 

$643,915  17 
214,638  39 

CLASS 

$1,300,212  17 

731,596  43 

1,181.087  35 


$3,212,895  95 
1,070,965  32 


1.  Onondaga. 

2.  Albany  .  .  . 

3.  Oneida. . . . 

4.  Rensselaer. 

Totals .  . 
Averages 


$843,696  73 
843,275  42 
633,696  73 
493,459  87 


$2,814,128  75 
703,532  19 


$77,087  84 
34,412  00 
30,495  91 
24,922  61 


L66,918  36 
46,729  59 


$120,893  66 
210,430  09 

M34,495  36 
108,903  33 


$574,722  44 
143,680  61 


$197,981  50 
244,842  09 
164,991  27 
133,825  94 


$741,640  80 
185,410  20 


CLASS 

$645,715  23 

598,433  33 

468,705  46 

359,633  93 


$2,072,487  95 
518,121  48 


CLASS 


1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara 

5.  Ulster 


6.  St.  Lawrence .  . 

7.  Schenectady. . 

8.  Dutchess 

9.  Nassau , 

10.  Steuben 


1 1 .  Jefferson .  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 


Totals. 
Averages .  . 


$420 

529 

7211 

147,934 

57 

291 

434  39 

238,469 

38 

264 

316  96|| 

190 

332 

69 

307 

045  20 

257 

106  28 

975 

578 

65 

210 

760 

55 

282 

898 

89 

265 

945 

09 

233 

180 

29 

185,011 

25 

131 

949 

04 

$4,402 

492 

95 

293 

499 

53 

$14,244  06 
9,558  67 


6,250  99 
8  5,377  38 

7,295  57 
4,392  58 
8,023  93 


5,916  46 


8,357  13 
19,275  83 


8,686  45 
7,167  09 


$104,546  14 
8,712  18 


$165,829  89 

10,265  22 

65,878  34 

44,110  22 

96,227  35 

94,305  68 

89,868  04 

73,645  84 

45,527  05 

68,444  31 

147,239  50 

70,717  23 

49,517  41 

53,913  72 

27,078  12 


$1,102,567  92 
73,504  53 


$180,073  95 

19,823  89 

65,878  34 

50,361  21 

101,604  73 

101,601  25 
94,260  62 
81,669  77 
45,527  05 
74,360  77 

155,596  63 
89,993  06 
49,517  41 
62,600  17 
34,245  21 


$1,207,114  06 
80,474  27 


$240,455  77 

128 

110 

68 

225 

556 

05 

188 

108 

17 

162 

712 

23 

88 

731 

44 

212 

784 

58 

175 

436 

51 

»930 

051 

60 

136,399 

78 

127 

302 

26 

175 

952 

03 

183 

662 

88 

122 

411 

08 

97 

703 

83 

$3,195 

378  89 

213 

025  26 

1  From  Table  21. 

2  From  Table  1. 

3  Net  cost  divided  by  population. 
*  From  Table  4. 

''Net  cost  divided  by  equalized  valuation. 


IV] 


Tables  Relative  to  County  Finats^ce 


311 


of  Supervisors 

Unit  Costs  of  General  Government  — 

INGS  AND  Highways,  Payments  on  Debt  and  Construction  Interest 


Population  2 

Per 
capita 
cost  3 

Total 

Per 

square 
mile 

1,095,252 
650,397 

1,297,143 
989,595 
314,344 

489 

200; 

80 

55 

31 

$2  93 
3  18 
2  46| 
2  30, 
2  35! 

4,346,731 

86; 

$2  64 

Equalized  Valuation 


Total  ^ 


$1,143,586,249 

503,006,792 

1,021,982,395 

624,069,574 

205,994,568 


$3,498,639,578 


Per 

capita  • 


Net 

cost 

per 

$1,000 

valuation  * 


SI, 044 
773  i 
788, 
634, 
655 


$805: 


$2  81 
4  12 
3  12 
3  65 
3  60 


$3  28 


Number 

of 

supervisors 


6  44 
8  39 
6  29 

6  19 
8  12 


23 


I 

II 

III 

IV 

V 

State 


528,985 
283,212 
283,055 

494 
415 
585 

$2  45 
2  58 
4  17 

$442,704,449 

1   286,436,133 

414,445,667 

$836 
1011 
1464 

$2  93 
2  55 
2  85 

1,095,252 
305,084 

$1,143,586,249 
381,195,416 

489 

$2  93 

.$1,044 

$2  81 

54 

1 

41 

2 

38 

3 

133 

44 

200,298 
173,666 
154,157 
122,276 


650,397 
162,599 


III 


246 
337 
127 
177 


$3  221 
3  44 
3  031 
2  91 

I 


200 


$193,117,271 

132,947,413 

91,538,591 

85,403,517 

$964 
765 
593 
698 

$3  34 

4  50 

5  12 
4  21 

$503,006,792 
125.751,698 

$773 

$4  12 

38 

1 

38 

2 

48 

3 

34 

4 

158 

39 

116,001 

138 

$2  071 

$72,698,306 

$627 

$3  30 

34 

1 

105,126 

95 

1  21 

68,074,381 

647 

1  88 

30 

96,138 

80 

2  34 

127 , 800 , 707 

1,329 

1  76 

10 

3 

92,036 

165 

2  04 

90,169,715 

979 

2  08 

38 

4 

91,769 

76 

1  77 

37,123,157 

400 

4  38 

33 

5 

89,005 

30 

99 

51,674,184 

580 

1  71 

36 

0 

88,235 

399 

2  41 

68,184,121 

765 

3  12 

18 

7 

87,661 

108 

2  00 

71,461,673 

814 

2  45 

27 

8 

83,930 

286 

11  08 

159,590,332 

1,901 

5  82 

3 

9 

83,362 

58 

1  63 

50,659,737 

608 

2  69 

38 

10 

80,382 

43 

3  28 

51,067,566 

635 

2  49 

34 

11 

78,809 

111 

2  23 

51.351,766 

651 

3  42 

29 

12 

71,664 

69 

2  56 

35,095,438 

489 

5  23 

32 

13 

67 , 106 

88 

1  82 

48,024,011 

715 

2  54 

33 

14 

65,919 

49 

1  48 

39,007,301 

591 

2  50 

42 

15 

1  297  143 

$1,021,982,395 
68,132,160 

437 
29 

86,476 

80 

$2  46 

$788 

S3  12 



6  Average  for  class. 

'  Includes  highway  maintenance,  towns  and  villages. 

8  Includes  payments  from  county  funds. 

9  $704,708.71  "  Repair  and  maintenance  of  county  roads." 


312 


County  Government 


[Part 


Table  lo  — The  Board 

Character  of  Work  —  Net  and  Per 
Excludes  :  Tax  Expenses,  Contributions,  Construction  of  New  Buildings 


COUNTY 


Net  cost 

of  t;eneral 

government 


Paid  from  District  and  State  Funds 


Main- 
tenance of 
armories 


Maintenance 
of  highways 


Total 


Net  cost  to 
county 


CLASS 


1 .  Saratoga .... 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung  .  .  . 

5.  Ontario 

6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsesco 

10.  Rockland .  .  . 

1 1 .  Franklin .... 

12.  Delaware.  .  . 

13.  Fulton 

14.  Columbia.  .  . 

15.  Allegany.  .  .  . 

16.  Madison .  .  .  . 

17.  Livingston. 

18.  Genesee 

19.  Chenango.  .  . 

20.  Tompkins.  .  . 

21.  Warren 

22.  Cortland 

Totals 

Averages 

1.  Sullivan 

2.  Essex 

3.  Orleans 

4.  Wyoming .  .  . 

5.  Greene 

G.  Seneca 

7.  Tioga 

8.  Lewis 

9.  Schoharie.  .  . 

10.  Yates 

11.  Putnam 

12.  Schuyler.  .  .  . 

13.  Hamilton.  .  . 

Totals 

Averages 


$200,065  77 
195,743  67 
252,240  95 
171,158  47 
183,657  17 

91,963  47 
149,655  64 
137,778  67 
183,009  41 
174,002  84 
1 
160,151  09 

97,051  73 
156,013  10 
178,492  42 
102,383  81 

127,685  99 
116,618  37 
106,483  91 
140,465  20 
114,101  92 

151,988  40 
81,861  64 


$3,332,570  55 
151,480  48 


$8,993  45 

10,085  17 

7,398  00 

7,944  94 

8,077  22 


4,601  00 
'5,604  52 


2,557  10 

6.382  20 

10,232  69 

5,157  75 


11,344  70 


$88,348  74 
7,362  39 


$89,435  97 

6  64,565  67 

113,294  32 

26,916  41 

37,921  87 

23,076  85 
56,162  38 
6  22,759  04 
71,621  03 
23,188  50 

58,208  71 
17,949  29 
6  60,649  40 
38,955  92 
26,789  08 

12,128  89 
21,332  45 
15,229  94 
66,187  33 
49,415  69 

37,112  26 
33,812  66 


$966,713  57 
43,941  52 


$1,055,062  31 1 
47,957  38 


$161 

636 

35 

121 

092 

83 

131 

548  63 

136 

297 

12 

137 

658  "08 

68 

886 

62 

93 

493 

26 

110 

418 

63 

105 

783 

86 

150 

814 

34 

99 

385 

28 

72 

720 

24 

85 

161 

01 

134 

378 

75 

75 

591 

73 

115 

557 

10 

95 

285 

92 

91 

253 

97 

74 

277 

87 

64 

686 

23 

103 

531 

44 

48 

048  98 

$2,277 

508 

24 

103 

523 

10 

$104,111  49 

117,653  80 

127,297  331 

58,247  69 I 

116,658  46 

65,378  88 
77,805  79 
69,567  47 1 
49,987  67: 
34,799  14; 

72,960  09 
31,455  92 
68,665  39 


$994,589  12 
76,508  85 


$5,603  83 
'  5  ,'()63  64 


$10,667  47 
5,333  73 


$26,268  78 

22,847  97 

41,891  38 

4,766  18 

25,964  89 

11.382  39 
20,640  67 
20,192  81 
6  8,890  72 
3,872  53 

6  21,120  78 

4,925  00 

30,521  20 


$243,285  30 
18,714  25 


$26 

268 

7811 

22 

847  971 

47 

495 

21 

4 

766 

18 

,  31 

028 

53 

11 

382 

39 

20 

640 

67 

20 

192 

81 

8 

890 

72 

3 

872 

53 

21 

120 

78 

4 

925 

00 

30 

521 

20 

$2.53 

952 

77 

19 

530 

21 

CLASS 
$77,842  71 
94,805  83 
79,802  12 
53,481  51 
85,629  93 

53,996  49 
57,165  12 
49,374  66 
41,096  95 
30,926  61 

51,839  31 
26,530  92 
38,144  19 

$740,636  35 
56,972  02 


"From  Table  21. 
2  From  Table  1 . 

*  Net  cost  divided  by  population. 

*  From  Table  4. 


IV] 


Tables  Relative  to  County  Finance 


13 


of  Supervisors 

Unit  Costs  of  General  Government 

AND  Highways,  Payments  on  Debt  and  Construction    nterest  —  concluded 


Population  2 

Equalized  V 

ALUATION 

Net 

Per 

1 

cost 

i     Number 

capita 

per 

!           of 

Per 

cost' 

Per 

capita^ 

$1,000 

supervisors 

Total 

square 
mile 

Total  * 

valuation  * 

1 

IV 

61,917 

71 

S2  61 

$33,077,136 

1              $534 

$488 

20 

1 

57,567 

163 

2  10 

34,397,926 

596 

352 

18 

2 

56,356 

32 

2  33 

41,667,393 

739 

313 

22 

3 

54.662 

134 

2  49 

38,312,663 

697 

356 

23 

4 

52,286 

82 

2  63 

42,877,818 

820 

318 

21 

5 

50,179 

80 

1  37 

33.246,744 

662 

207 

15 

6 

48,230 

44 

1   93 

17,208,870 

356 

543 

16 

7 

47,778 

56 

2  31 

23,021,442 

482 

479 

17 

8 

47,216 

45 

2  24 

27.724,886 

587 

381 

27 

9 

46,873 

225 

3  22 

46,440,839 

990 

324 

5 

10 

45,717 

26 

2   17 

18.270,917 

399 

544 

19 

11 

45,575 

29 

1   59 

23,620,771 

518 

307 

19 

12 

44,534 

82 

1  91 

20,986,374 

471 

405 

20 

13 

43,658 

63 

3  08 

29,258,244 

670 

459 

23 

14 

41.412 

40 

1  82 

25.208.465 

60S 

299 

29 

15 

39,289 

58 

2  93 

23,060,775 

587 

500 

19 

16 

38,037 

57 

2  50 

32,132,076 

844 

296, 

17 

17 

37,615 

74 

2  42 

32,598,992 

888 

279! 

13 

18 

35,575 

39 

2  08 

19,640,539 

552 

378 

21 

19 

33,617 

66 

1  92 

22,943,949 

681 

281 

14 

20 

32.223 

33 

3  21 

20,054,833 

622 

518 

18 

21 

29,249 

60 

1   64 

18,319.922 

628 

282 

21 

22 

989,595 

§624,069,574 
28,366,799 

1 

415 
19 

44,981 

55 

S2  30 

$634 

$385 

V 

33,808 

31 

S2  32 

$13,606,822 

$402 

•  $572! 

15 

1 

33.458 

17 

2  83 

20,479,525 

612 

483 

18 

2 

32,000 

79 

2  49 

27,305,972 

853 

292 

10 

3 

31.880 

.54 

1   61 

22,456,067 

704 

229 

16 

4 

30.214 

44 

2  85 

15,855,452 

524 

543 

14 

5 

26,972 

64 

2  00 

18,712,291 

693 

288 

10 

6 

25,624 

47 

2  32 

15,179,815 

592 

391 

9 

7 

24,&49 

19 

1   54 

13,421,541 

540 

284 

19 

8 

23,855 

35 

1  72 

12,709,167 

532 

323 

16 

9 

18,642 

58 

1  70, 

14,262,547 

765 

216 

9 

10 

14,665 

62 

3  53 

16,921,383 

1,153 

308 

6 

11 

14,004 

39 

1  89 

9,004,284 

642 

295 

8: 

12 

4,373 

2 

8  71 

6,079,702 

1,390 

627 

9 

13 

314,344 

$205,994,568 
15.815,731 

1 

1 

159 

12' 

25,719 

31 

S2  35 

$655 

$360 

*  Net  cost  divided  by  equalized  valuation. 

•  Includes  highway  maintenance,  towns  and  villages. 
^  Includes  payments  from  county  funds. 


314  County  Government  [Part 


TABLE  II 

Character   of   the   Work   of   the   Board   of   Supervisors  — 
Results   of   County   Financing    of    1914   Upon   Tax   and 
Revenue  Funds 

Cash  balance  of  all  funds: 

The  amounts  inserted  in  this  column  show  the  increase  or  decrease 
in  the  cash  of  the  county  treasurer's  office  in  transactions  relative 
to  county  government  for  the  fiscal  year  1914  (see  Table  14).  The 
purpose  of  the  computation  of  this  table  is  to  show  the  portion  of 
this  cash  increase  or  decrease  which  is  applicable  only  to  specific 
purposes  (col.  1-8)  and  the  portion  which  has  been  added  to  or 
deducted  from  the  general  purpose  funds  of  the  county. 

State  highway  fund: 

Contributions  are  made  by  the  State  to  the  maintenance  of  the 
state  and  county  highways  within  the  county.  The  county 
treasurer  merely  acts  as  the  depository,  drafts  being  drawn  upon 
the  amounts  deposited  by  the  state  highway  commission.  The 
moneys  thus  deposited  with  him  are  applicable  only  to  the  main- 
tenance of  such  highways.  The  amounts  inserted  under  this  head 
are  determined  by  finding  the  difference  between  the  amount  paid 
out  for  such  maintenance  during  the  year  and  the  amount  deposited 
with  the  county  treasurer  for  such  purpose. 

Military  district  funds: 

At  the  present  time  (see  Table  10)  the  armories  of  the  several 
counties  are  maintained  by  the  military  district.  The  moneys  are 
collected  by  tax  from  the  several  counties  composing  the  district 
and  paid  to  the  State  and  by  the  State  deposited  with  the  county 
treasurer.  Payments  for  the  maintenance  of  the  armories  are  made 
by  the  county  treasurers  under  the  provisions  of  the  military  law. 

The  moneys  so  deposited  are  applicable  only  for  such  maintenance 
of  armories  and  are  in  no  part  apphcable  to  general  county  purposes. 

The  amounts  inserted  under  this  head  are  determined  by  finding 
the  difference  between  the  amount  so  deposited  and  the  amount 
paid  for  the  maintenance  of  armories. 


IV]  Tables  Relative  to  County  Finance  315 

County  funds  —  cash  balances: 

Computations  from  preceding  columns  give  the  increase  or 
decrease  in  cash  for  the  year  for  funds  raised  within  the  county  and 
apphcable  to  county  purposes. 

Gain  to  cash  from  loans  and  building  bonds: 

Moneys  derived  from  the  sale  of  building  bonds  are  apphcable 
only  to  the  purposes  for  which  the  bonds  were  authorized.  They 
are  not  applicable  to  general  county  purposes.  As  explained  in 
the  description  of  Table  12,  there  should  be  no  balance  from  tax 
loans.  Any  balance  from  such  loans  represents  improper  and  illegal 
procedure. 

Gain  to  cash  from  highway  loans  and  bonds: 

The  moneys  derived  from  highway  loans  are  applicable  only  to 
the  construction  of  county  highways  or  to  the  payment  of  temporary 
loans  issued  for  such  construction. 

The  moneys  derived  from  temporary  loans  for  highways  are 
applicable  only  to  the  construction  of  such  county  highways. 

None  of  the  moneys  derived  from  the  four  last  named  sources 
are  properly  apphcable  to  general  purposes  of  the  county. 

Tax  and  revenue  funds  —  cash  balances: 

Computations  from  the  four  preceding  columns  give  the  amount 
inserted  in  this  head.  These  amounts  show  the  results  of  the  year's 
business  upon  the  moneys  of  the  county  applicable  to  general 
purposes. 

Com7nents: 

It  is  evident  that  the  boards  of  supervisors  at  their  annual  session 
cannot  be  expected  to  forsee  with  absolute  accuracy  the  amount  of 
money  which  will  l^e  required  for  the  government  of  county  for  the 
succeeding  year.  Even  with  the  best  of  foresight,  some  increase  or 
decrease  in  the  cash  applicable  to  general  purposes  would  be  shown. 

It  may  further  happen  that  a  county  at  the  close  of  any  fiscal 
year  finds  itself  with  a  large  cash  balance  and  the  board  of  super- 
visors may  intentionally  take  this  into  consideration  in  making  their 
tax  levy.  Such  condition  would  result  in  showing  a  decrease  in  the 
cash  balance  from  the  year's  transactions. 

But  after  making  all  aUowances  for  such  conditions  it  must  be 
evident  that  in  some  counties  of  the  State  the  balance  shown  in  the 


316  County  Government  [Part 

last  column  indicates  a  lack  of  care  on  the  part  of  some  boards  of 
supervisors  in  making  provision  through  its  tax  levy  for  the  support 
of  the  government. 

Temporary  loan  to  supply  deficiencies: 

A  large  decrease  in  the  cash  balance  for  the  year  with  no  gain  to 
cash  from  tax  loans  simply  indicates  that  the  board  has  applied  a 
part  of  the  cash  remaining  on  hand  at  the  end  of  the  preceding  year 
to  the  business  of  the  current  year. 

But  if  a  board  fails  to  levy  sufficient  taxes  for  the  expenses  of  the 
coming  year,  and  the  county  thus  has  insufficient  funds  to  carry  it 
through  the  business  of  such  year,  resort  is  almost  invariably  made 
to  illegal  and  unauthorized  loans,  the  increase  from  which  appears 
in  Table  12. 

Comments  on  specific  counties: 

The  increase  in  cash  in  Monroe  county  appears  to  be  due  to  the 
fact  that  the  taxes  collected  from  this  county  were  in  excess  of  the 
actual  amount  required. 

In  Westchester  county  the  cost  of  general  govern- 
ment was $1,354,461  08 

The  net  revenue  from  taxes 1 ,074 ,  154  40 

Decrease  in  cash  from  this  source $280 ,  306  68 

The  net  excess  of  contributions  by  county  over  con- 
tributions received  by  county  which  should  have 
been  provided  for  by  taxation ,         135,371  09 

Total $415,677  77 

The  county  paid  upon  its  bonded  debt,  which  should 

have  been  provided  for  by  the  tax  receipts 82 ,  230  00 

Total $497,907  77 

The  county  paid  for  interest  on  outstanding  bonds 

and  loans  about 240,000  00 


$737,907  77 
Net  deficiency  of  general  funds  as  shown  by  this  table        641 ,940  80 


IV]  Tables  Relative  to  County  Finance  31T 

The  discrepancy  appears  to  be  due  to  the  fact  that  a  part  of  the 
expenses  for  general  government  (highway  and  armory  mainte- 
nance) were  paid  from  contributions,  while  it  is  evident  that  a  large 
amount  derived  from  the  proceeds  of  the  sale  of  bonds  has  been 
applied  to  the  expenditures  for  current  government. 

Niagara,  Schenectady,  Nassau  and  Wyoming  have  borrowed 
large  sums  on  loans  classed  as  ''  tax  loans  "  for  purposes  of  con- 
structing buildings  or  county  roads,  for  which  loans  there  seems  to 
be  no  authority  in  law. 

Hamilton  county  was  obliged  to  make  temporary  tax  loans  for 
the  maintenance  of  its  government  on  account  of  the  failure  of  the 
State  to  pay  the  taxes  on  State  lands  in  this  county. 


318 


County  Government 


[Part 


Table  ii  —The  Board 

Character  of  Work  —  Results  of  County  Financing 


Cash  Balances  of  All 
Funds i 

State  Highway  Funds 
Cash  Balances ^ 

Military  District 

Funds.     Cash 

Balances  ^ 

Increased 

Decreased 

Increased 

Decreased 

Increased 

De- 
creased 

Class  I 

§143,405  45 

266,488  75 

77,616  58 

67.830  24 

96,031  07 

$211,717  87 

112,299  37 

559,075  84 

490,619  44 

91,908  47 

$158,346  00 

224,275  26 

430,404  02 

388,821  89 

92,874  67 

$134,882  96 
76,309  77 
86,804  29 
46,871   11 
12,647  37 

Class  II 

ii6;772'33 
18,152  21 

Class  III 

Class  IV 

Class  V  

Totals 

Net 

8651,372  09 

$1,465,620  99 
814,248  90 

§34,924  54 

$1,294,811  84 
1,259,887  30 

8357,515  50 
357,515  50 

COUNTY 
1.  Erie 

$2,659  72 

$90,118  51 
30,530  63 
37,696  86 

$69,867  53 
43,584  93 
21,430  50 

CLASS 

2.  Monroe 

S143,405  45 

3.  Westchester. . . 

209,058  15 

Totals 

■SI 43, 405  45 

$211,717  87 
68,312  42 

$158,346  008134,882  96 
,  158,346  00^    134,882  96 

Net 

1.  Onondaga 

$62,957  83 
203,530  92 

$55,014  88 
73,744  85 
65,597  26 
29,918  27 

$25,209  21 

29,032  00 

14,443  97 

7,624  59 

CLASS 

2.  Albany 



3.  Oneida 

$56,386  46 
55,912  91 

4.  Rensselaer.  .  .  . 

Totals 

§266,488  75 
154,189  38 

$112,299  37 

$224,275  26 
224,275  26 

$76,309  77 
76,309  77 

Net 

1.  Orange 

$79  236  85 

$84  "^69  89 

$11,029  68 
5,465  89 

CLASS 

2.  Chautauqua. .  . 

$2,523  81 

2,665  22 
39,708  34 
19,021   55 
42,842  25 

40,460  68 
31,003  04 
19,535  84 
17,772  05 
27,356  89 

45,854  50 
32,309  52 

5,652  41 
16,178  72 

5,863  12 



3.  Suffolk 

27,399  45 
71,944  08 
33,381  05 

32,152   18 

4.   Niagara 

4,412  49 
3,669   12 

5,379  93 
6,189  41 
2,962  76 

5.  Ulster 

6.  St.  Lawrence. . 

7.  Schenectady.. . 

38,248  74 

8.  Dutchess 

20,657  66 

168,954  04 

42,262  55 

54,934  82 
28,151   16 

9.  Nassau 

10.  Steuben 

5,089  48 

8,596  57 
11,306  83 
8,441  02 
8,579  02 
5,682  09 

1 1 .  Jefferson 

12.  Broome 

13.  0.swego 

22,102  14 
13,913  00 

828  89 

14.  Cayuga 

15.  Cattaraugus..  . 

Totals 

$77,616  58 

$559,073  84 
481,459  26 

$430,494  02 
430,494  02 

$86,804  29 
86,804  29 

Net 



1  As  shown  by  reports  of  county  treasurers.     See  Table   14.     Does  not  include  special  trust 
fund  balances.     See  description  of  Table  41. 

*  Receipts  from  State  for  highway  maintenance  less  expenditures  therefrom. 

2  Receipts  from  State  treasurer  for  maintenance  of  armories  less  expenditures  therefrom. 

*  From  Table  12. 


i 


IV] 


Tables  Relative  to  County  Finance 


319 


of  Supervisors 

OF   1914  Upon  the  Tax  and  Revenue  Funds 


County  Funds.     Cash 
Balances 


Increased 


$147,942  41 
341.007  27 
125,928  06 
115.030  86 
142,969  75 


$872,878  35 
88,122  90 


Decreased 


$192,791   79 

38,852  40 

263,697  59 

212,641  61 

76,772  06 


$784,755  45 


Gain  to 
cash  from 
tax  loans 

and 
building 
bonds  * 


$33,157  95 
260.842  95 
531,737  20 
43,245  12 
211,817  48 


$1,080,800  70 
1.080,800  70 


Gain  to 
cash  from 

highway 
bonds  and 

loans  5 


$417,246  17 

5,013  86 

3,025  00 

49,060  90 


$474,345  93 
474,345  93 


Tax  and  Revenue  Funds. 
Cash  Balances 


Increased » 


$146,686  58 
86,514  21 
51 ,936  90 
50,186  65 
10,739  85 


$346,064  19 


Decreased 


$641,940  08 

50,216  15 

724,468  63 

240,103  42 

156,359  64 


$1,813,087  92 
1,467,023  73 


I 

$17,591  26 
130,351  15 

$1,255  83 

$16,335  43 

130,351  15 

$192,791  79 

31,902  12 

$417,246  17 

$641,940  08 

$147,942  41 

$192,791  79 
44,849  38 

$33,157  95 
33,157  95 

$417,246  17 
417,246  17 

$146,686  58 

$641,940  08 
495,253  50 



11 

$6,249  29 
247,827  18 

$86,514  21 



248  243  77 

$5,013  86 

$4,597  27 

5,233  17 

40,385  71 

$5,233  17 
33,619  23 

6.766  48 





$341,007  27 
30'>  154  87 

$38,852  40 

$260,842  95 
260,842  95 

$5,013  86 
5,013  86 

$86,514  21 
36,298  06 

$50,216  15 

__ 

: r- 

III 

$5,996  64 
276  86 

$5,996  64 
276  86 

"$12,308  89 

$t,975  22 
49,918  00 

$3,025  00 

$4,308  67 

57,335  02 

8  107,253  02 

5  792  08 

5,792  08 

2  928  57 

7,177  57 

99,044  29 

422  00 

365,200  12 

4,249  00 
35,981  92 

4,508  58 

516,382  11 

19,995  14 

17,676  89 
12,148  47 

63,062  37 

4,086  58 

151,181  99 

19,995  14 

17,676  89 

7,148  47 

5,000  00 

19  313  53 

19,313  53 

21,512  70 

1,009  92 

21  512  70 

1  009  92 

$125,928  06 

$263,697  59 
137,769  53 

$531,737  20 
531,737  20 

$3,025  00 
3,025  00 

$51,936  90 

$724,468  63 
672.531  73 

— - 

s  From  Table  13. 

*  Surplus  to  tax  and  revenue  funds  from  year's  business. 

^  Deficiency  in  tax  and  revenue  receipts  of  the  year. 

8  $143,752.77  expended  from  general  funds  for  new  buildings. 


320 


County  Government 


[Part 


Table  ii  —The  Board 

Character  of  Work  —  Results  of  County  Financing 


1 .  Saratoga 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 


Wayne 

Clinton 

Washington . 

Otsego 

Rockland.  .  . 


Franklin . . 
Delaware . 
Fulton.  .  . 
Columbia . 
Allegany . , 


Madison . . . 
Livingston . 
Genesee.  .  . 
Chenango. . 
Tompkins . 


Warren . . 
Cortland . 


Net. 


Totals . 


C.\SH   B.\LANCES   OF   AlL 

Funds  ' 


Increased         Decreased 


$11,554  26 


1,715  18 


9,294  54 


2,696  39 
37,796  71 
■'4;773'i6 


$67,830  24 


State  Highway  Funds 

Cash  Balances  2 


Increased        Decreased 


86,915  13 
88,236  60 
66,774  28 
20,749  97 
31,991   68 


48,560  35 
14,328  01 
40,537  73 


71,911  39 


2,313  99 
16,911  51 


3,444  10 


33,420  49 
2,807  13 


26,958  24 
14,758  -84 


$490,619  44 
422,789  20 


$16,772  33 


$16,772  33 


Military  District 

Funds.     Cash 

Balances  3 


Increased 


De- 
creased 


$40,955  97 
36,405  87 
73.504  32 
14,133  88 
11,036  87 

4,116  85 
38,127  38 
18,344  04 
38,716  03 


25,922  08 
4,725  51 
1,214  40 

13,390  99 
5,491  79 

18  80 

4,247  45 

1,049  94 

29,112  33 

2,147  69 

19,052  26 
7,107  44 


$388,821   89 
372,049  56 


$5,041  51 
4,875  61 
1,335  65 
7,151  79 
5,998  64 


5,012  68 
4,818  52 


2,948  04 

1,684  16 

971  95 

3,924  67 


3,107  89 


$46,871   11 
46,871   11 


CLASS 


1    Sullivan 

$2,947  38 

3,222  24 

40,163  65 

$10,443  78 

CLASS 

2    Essex            ... 

$12,287  03 

3    Orleans 

28,361  38 

347  86 

1.964  89 

5,172  39 
10,075  67 

$5,696  05 

4.  Wyoming 

5    Greene        .... 

$4,192  91 

9,272  68 

6,951   32 

77,576  09 

7    Tioga      

5,943  57 
16,997  76 

"4, 167  19 

8    Lew-is 

9    Schoharie 

5,535  48 
3,834  35 

670  72 

10    Yates 

13,361   19 

1,697  99 



1 1    Putnam 

5,020  78 

2,505  00 

28,312  20 

12.  Schuyler 

13    Hamilton 

1,966  39 
2,925  85 

Totals 

Net 

$96,031  07 
4,122  60 

$91,908  47 

$18,152  21 

$92,874  67 
74,722  46 

$12,647  37 
12,647  37 

1  As  shown  by  reports  of  county  treasurers.     See  Table  14. 

2  Receipts  from  State  for  highway  maintenance  less  expenditures  therefrom. 

3  Receipts  from  State  treasurer  for  maintenance  of  armories  less  expenditures  therefrom. 
«  From  Table  12. 


IV] 


Tables  Relative  to  County  Finance 


321 


of  Supervisors 

OF  1914  Upon  the  Tax  and  Revenue  Funds  —  concluded 


CoTJWTY  Funds.     Cash 
Balances 


Increased 


Decre"V8ed 


Gain  to 
cash  from 
tax  loans 

and 
building 
bonds  * 


Gain  to 
cash  from 

highway 
bonds  and 

loans ' 


Tax  and  Revenue  Funds. 
Cash  Balances 


Increased  • 


Decreased  ^ 


IV 

$28,999  33 

$907  641   $49,060  90 

$20,969  21 
8  56,706  34 

$56,706  34 

5,394  39 

$5,394  39 

13.767  88 
26,953  45 

2,808  79 

16,576  67 
26,953  45 

15.671  11 

15,671  11 

10,432  97 

996  65 

6,640  22 

15,057  15 

48,937  35 

10,432  97 

996  65 

6,640  22 

15,057  15 

48,937  35 

12,335  89 



12,335  89 

2.071  54 
7,445  19 

3,683  81 

5,755  35 
7,445  19 

8,188  18 

8,188  18 

1,970  63 

803  35 

5,823  10 

37,815  51 

35,844  88 

803  35 

5,823  10 

4,308  16 
659  44 

11,013  87 
7,651  40 

4,308  16 
659  44 

11,013  87 
7,651  40 

$115,030  86 

$212,641  61 
97,610  75 

$43,245  12 
43,245  12 

$49,060  90 
49.060  90 

$50,186  65 

$240,103  42 
189,916  77 



V 

$7,496  40 

$14,000  00 

$6,503  60 
15,509  27 
17,498  32 
5,459  23 
14,259  11 

5,219  00 

$15,509  27 
17,498  32 

4,540  77 

10.000  00 

14,259  11 

82,748  48 

87.967  48 

4,132  10 

$4,132  10 

21,164  95 

21,164  95 
3,643  80 

6,206  20 

9.850  00 

2,136  36 

2,136  36 

8,340  41 

8,340  41 

4,471  39 

4,471  39 

31,238  05 

90,000  00 

58.761  95 

$142,969  75 

$76,772  06 

$211 .817  48 

$10,739  85 

$156,359  64 
145.619  79 

66,197  69 

211.817  48 



»  From  Table  13. 

'  Surplus  to  tax  and  revenue  funds  from  year's  business. 

^  Deficiency  in  tax  and  revenue  receipts  of  the  year. 

8  $56,940.01  expended  for  construction  of  buildings  from  general  funds. 


11 


Part  IV]       Tables  Relative  to  County  Finance  323 


TABLE  12 

Gain  to  Cash  from  Temporary  Tax  Loans  —  Unexpended  Cash 
FROM  Proceeds  of  Building  Bonds 

Authority  to  make  temporary  loans  for  general  purposes  (tax  loans) : 

Counties  are  prohibited  by  section  5  of  the  General  Municipal 
Law  from  borrowing  money  "  on  temporary  loan,  except  in  antici- 
pation of  the  taxes  of  the  current  year  and  for  purposes  for  which 
such  taxes  are  levied." 

Taxes  are  levied  during  November  or  December,  but  the  collectors 
do  not  make  payment  to  the  county  treasurer  until  subsequent  to 
February  1st.  The  statute  permits  temporary  tax  loans  during  the 
intervening  period. 

The  same  section  provides  that  "  such  loans  shall  always  be  made 
payable  within  eight  months." 

The  gains  to  cash  from  tax  loans  shown  by  this  table  indicate  the 
issue  of  wholly  unauthorized  loans  —  a  practice  until  recently  quite 
universal  in  counties  of  the  State. 

Purpose  of  table: 

This  portion  of  the  table  shows  the  gain  to  cash  from  these 
unauthorized  loans. 

Proceeds  of  building  bonds  not  available  for  general  county  puf poses: 

Where  bonds  are  issued  for  the  construction  of  buildings,  the 
moneys  derived  therefrom  must  be  kept  intact  for  the  purpose  of 
their  issue.  Such  moneys  are  not  available  for  general  county 
purposes. 

Purpose  of  table: 

The  purpose  of  this  portion  of  the  table  is  to  show  the  amount 
of  cash  derived  during  the  year  from  bond  issues  and  held  by  the 
treasurers  of  the  several  counties  indicated  for  such  specific  purposes. 


324 


County  Government 


[Part 


Table 
Receipts  from   Temporary   Tax   Loans   in   Excess   of   Loans 


Total  gain 
to  cash 


1.  Erie 

3.  Westchester. 

Totals 

1.  Onondaga.  . . 

2.  Albany 

4.  Rensselaer.  . 

Totals 

3.  Suffolk 

4.  Niagara.  .  .  . 

6.  St.  Lawrence 

7.  Schenectady. 

8.  Dutchess .  .  . 

9.  Nassau 

12.  Broome 

Totals 

1.  Saratoga. . . . 
4.  Chemung .  .  . 

13.  Fulton 

16.  Madison. .  .  . 

Totals 

1.  Sullivan.  .  .  . 
4.  Wyoming.  .  . 

6.  Seneca 

9.  Schoharie.  .  . 
13.  Hamilton.  .  . 

Totals 

State 


$1,255  S3 
31,902   12 


$33,157  95 


$6,249  29 

247,827   18 

6,766  48 


$260,842  95 


$4 

975 

221 

49 

918  OOl 

7 

177 

57 

99 

044 

29 

422 

00 

365 

200 

12 

5 

000  00 

$531 

737 

20 

$907  64 

2,808  79 

3,683  81 

35,844  88 


$43,245  12 


$14,000  00 

10,000  00 

87,967  48 

9,850  00 

90,000  00 


$211,817  48 


$1,080,800  70 


Negotiated 


CLASS 

$34,111  97 

1,023,623  83 


$1,057,735 


CLASS 

$350,000  00 

167,959  00 

200,295  36 


$718 

254 

36 

CLASS 

$53 

500 

15 

180 

22 

213 

5 

030 
801 
365 
000 

00 
48 
06 
00 

$474 

696 

69 

CLASS 

$3 

000 

00 

$3 

000 

00 

CLASS 

$34,000  00 

10,000  00 


90,000  00 


$134,000  00 


$2,387,686  85 


1  Tax  deficiency  bonds. 


IV] 


Tables  Relative  to  County  Finance 


325 


12 


Paid  —  Unexpended  Cash  from  Proceeds  of  Building  Bonds 


Temporary  Tax  Loans 


Paid 


Gain  to  cash 


Issued 


Building  Bonds 


New  buildings 
paid  for 


Gain  to  cash 


$32,856  14 
1,006,510  00 


$1,039,366  14 


$1,255  83 
17,113  83 


$18,369  66 




1  $82,772  06     1  $67,983  77 

1  $14,788  29 

$82; 772  06 

$67,983  77 

$14,788  29 

n 


$343,750  71 
112,500  00 
193,528  88 

$649,779  59 


$6,249  29 

55,459  00 

6,766  48 


$68,474  77 


$300,000  00 

$107,631  82 

$192,368  18 

$300,000  00 

$107,631  82 

$192,368  18 

III 

$3,582  15 

$49,918  00 

147,446  16 
22,379  48 
69,528  49 

32,583  84 

422  00 

143,836  57 

5,000  00 

$242,936  28 

$231,760  41 

$50,000  00 

$45,024  78 

$4,975  22 

31,000  00 
130,000  00 

23,822  43 
63,539  55 

7,177  57 
66,460  45 

275,000  GO 

53.636  45 

221,363  55 

$486,000  00 

■ 

$186,023  21 

$299,976  79 

IV 

$3,000  00 



$3,000  00 

$30,000  00 
12,495  00 
15,000  00 
75,000  00 

$29,092  36 

9,686  21 

14,316  19 

39,155  12 

$907  64 

2,808  79 

683  81 

35,844  88 

$132,495  00 

$92,249  88 

$40,245  12 

V 

$20  000  00 

$14,000  00 
10,000  00 

$102,000  00 
30,000  00 

$14,032  52 
20,150  00 

$87,967  48 
9,850  00 

90,000  00 

$20,000  00 

$114,000  00 

$132,000  00 

$34,182  52 

$97,817  48 

$1,952,082  01 

$435,604  84 

$1,133,267  06 

$488,071  20 

$645,195  86 

[Part  IV]    Tables  Eelative  to  County  Finance  327 


TABLE  13 

Receipts  from  Highway  Bonds  and  Loans  in  Excess  of  Loans 
Paid  and  Expenditures  for  Highway  Construction 

Construction  of  county  highways: 

Where  county  highways  (not  county  roads,  see  Highway  Law) 
are  in  process  of  construction  the  county  treasurer  is  authorized  to 
borrow  on  temporary  loans  to  meet  drafts  of  the  State  Highway 
Commission. 

These  loans  are  paid  either  from  the  proceeds  of  highway  bonds 
or  from  taxes. 

The  expense  of  construction  may  be  paid  from  the  proceeds  of 
either  these  loans  or  from  highway  bonds. 

Purpose  of  table: 

Any  surplus  from  either  source  in  the  treasurer's  hands  is  applicable 
only  to  such  construction. 

In  the  four  counties  named  in  this  table  there  was  such  surplus. 


328 


County  Government 


[Part 


Table 

Receipts  from  Highway   Bonds   and    Loans   in    Excess  of 


Net  gain  to 
cash              i 

■ 

S-417.246  17[ 

Bonds  issued 

CLASS 
$507,985  00 

2.  Albany 

$5,013  86^ 
!                $3,025  00| 

CLASS 

$89,750  OO 

3.  Suffolk 

CLASS 

1.  Saratoga 

$49,060  90 j 

CLASS 
$50,000  00 

State 

$474,345  93 

$647,735  00 

I 


IV] 


Tables  Relative  to  County  Finance 


329 


13 

Loans  Paid  and  Expenditures  for  Highway  Construction 


Receipts 


Loans 
negotiated 

Total 

I 

$31,409  00 

$539,394  00 

11 

$5,150  13 

$95,900  13 

III 

$9,625  00 

$9,625  00 

IV 

$28,469  13 

$78,469  13 

$74,653  26 


$723,388  261 


Expenditures 


Loans  paid 


Highway 
construction 


$6,600  00 1 


$18,000  00 


$34,415  00 


$11,408  23 


$214,627  33 


Total 


$90,886  271  $90,886  2711       2 


$6,600  00;  1       3 


$29,408  23 


$249,042  33 


[Part  IV]     Tables  Relative  to  County  Finance  331 

TABLE  14 

Net  Results  of  County  Financing,  1914  —  Payment  of 
Expenditures  from  Tax  Receipts 

So  far  as  the  expenses  of  county  government  are  met  by  the 
county,  the  moneys  therefor  must  be  ultimately  derived  from  taxa- 
tion. It  is  the  purpose  of  this  table  to  show  the  net  amount  available 
for  county  purposes  from  the  taxes  of  the  fiscal  year  1914,  and  the 
difference  between  this  amount  and  the  total  expenditures  of  the 
year. 

Net  receipts  from  taxes: 

The  amount  here  entered  is  the  gross  receipts  from  taxes  less  the 
expenditures  incurred  in  the  collection  thereof.     (See  Table  15.) 

Refunds  and  reimbursements  —  advances  and  losses: 

During  the  course  of  the  year's  business,  amounts,  usually  small, 
will  be  received  by  the  treasurer  on  account  of  errors  of  preceding 
years  and  from  deposits  subject  to  subsequent  reimbursement  to 
the  depositor. 

On  the  other  hand  the  county  treasurer  will  be  called  upon  to 
pay,  under  certain  general  or  specific  statutes  certain  amounts 
which  are  later  to  be  repaid  to  the  county  funds. 

Such  refunds  and  reimbursements  are  added  to  the  receipts  from 
taxes,  and  the  advances  and  losses  are  deducted  from  the  receipts 
from  taxes  to  show  the  amount  available  for  county  purposes. 

Deficiency  or  surplus: 

The  last  column  of  this  table  shows  the  total  amount  of  expendi- 
tures met  from  county  funds  as  per  Tab'e  20. 

As  shown  in  the  description  of  Table  11,  the  amount  raised  by 
taxes  will  never  be  exactly  the  amount  required  for  the  maintenance 
of  county  government.  If  it  is  less  than  the  amount  required  to 
meet  the  expenditures  the  deficiency  must  be  met  from  the  surplus 
cash  in  the  hands  of  the  treasurer  at  the  beginning  of  the  fiscal  year. 
If  it  is  greater  than  the  amount  required  to  meet  the  expenditures, 
the  excess  will  be  added  to  such  surplus  at  the  beginning  of  the  year. 
Columns  5  and  6  show  the  amounts  of  such  deficiencies  or  surpluses. 


332 


County  Government 


[Part 


Table  14  —  Net  results 
The  Payment  of  Expenditures 


Net  receipts 
from  taxes  i 

Refunds  and 
reimbursements 

Class  I 

$4,294,795  46 
3,261,197  00 
4,346.638  92 
3,362,474  51 
1,024,622  51 

Add 

Class  II 

$3   i29  17 

Class  III 

730  93 

Class  IV 

19   196  36 

Class  V 

1   294  30 

State 

$16,289,728  40 

*  $12  124  33 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester 

Totals 

1.  Onondaga 

2.  Albany 

3.  Oneida 

4.  Rensselaer 

Totals 

1.  Orange 

2.  Chautauqua 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady 

8.  Dutchess 

9.  Nassau 

10.  Steuben 

11.  Jefferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus 

Totals 


1  From  Table  15. 

2  From  Table  19. 


CLASS 


$1,976,589  49 
1,244,051   57 
1,074,154  40 

$5,280  57 
813  94 

$4,294,795  46 

$6,094  51 

CLASS 

$1 

233 

533 

44 

782 

924 

79 

$439 

03 

712 

775  38 

191 

84 

531 

963 

39 

2,498 

30 

$3 

261 

197 

00 

$3,129 

17 

CLASS 


$392,014  05 
229,302  72 
371,827  20 
436,963  95 
298,931   10 

166,996  37 
293,672  70 
268,880  12 
538,765  84 
215,981  49 

221,777  98 
254,531  27 
304,567  73 
207,446  23 
144,980  17 

$37  45 
81 

83  37 
2,916  95 

8  85 

22  44 

285  15 

15 

85  16 

$4,346,638  92 

$3,440  33 

IV] 


Tables  Relative  to  County  Finance 


333 


of  County  Financing,  19 14 
FROM  Tax  Receipts 


Advances 
and  losses  2 

Available 
for  county 
purposes 

Deficiency 

met  from 

cash  balance 

at  beginning 

of  the  year » 

Surplus 

added  to 

cash  balance 

at  beginning 

of  the  year » 

Net  expenditure 

as  per 

Table  20 

Deduct 
$12,226  43 

$4,282,569  03 
3,264,326  17 
4,347,369  85 
3,381,670  87 
1,025,916  81 

Add 
$68,312  42 

Deduct 

$4,350,881   45 
3,110,136  79 
4,828,827   11 
3,804,582  82 
1,021,794  21 

I 

$154,189  38 

II 

481,457  26 
422,911  95 

III 

IV 

4,122  60 

V 

$16,301,852  73 

$4  814.369  65 

$17,116,222  38 

State 

$18  320  94 

$$1,958,268  55 
1,249,332  14 
1,074,968  34 

$2,659  72 
209 ,058' 15 

$143,405  45 

$18,320  94 

$4,282,569  03 

===== 

$211,717  87 

$143,405  45 

$1,960,928  27 
1,105,926  69 
1,284,026  49 


$4,350,881  45 


III 


$2,382  16 


74  59 


13  33 


239  32 


$2,709  40 


$1,233,533  44 
783,363  82 
712,967  22 
534,461  69 

$62,957  83 
203,530  92 

$56,386  46 
55,912  91 

$3,264,326  17 

$112,299  37 

$266,488  75 

'See  Table  11. 
*  Net  amount. 


$392,051  50 
229,303  53 
369,445  04 
436,963  95 
298,931  10 

166,921  78 
293,756  07 
271,797  07 
538,774  69 
215,968  16 

221,800  42 
254,816  42 
304,567  88 
207,206  91 
145,065  33 


$4,347,369  85 


$79,236  85 


27,399  45 
71,944  08 
33,381  05 

32,152  18 


20,657  66 

168,954  04 

42,262  55 

54,934  82 

28,151  16 


$559,073  84 


$2,523  81 


38,248  74 


22,102  14 
13,913  00 

828  89 


$77,616  58 


$1,170,575  61 
579,832  90 
769,353  68 
590,374  60 


$3,110,136  79 


$471 

288 

35 

226 

779 

72 

396 

844 

49 

508 

908 

03 

332 

312 

15 

199 

073 

96 

255 

507 

33 

292 

454 

73 

707 

728 

73 

258 

230 

71 

276 

735 

24 

282 

967 

58 

282 

465 

74 

193 

293 

91 

144 

236 

44 

$4,828 

827 

11 

334 


County  Government 


[Part 


Table  14  —  Net  results 
The  Payment  of  Expenditures 


COUNTY 


Net  receipts 
from  taxes  i 


1.  Saratoga.  .  .  . 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 

6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland.... 

11.  Franklin.  .  .  . 

12.  Delaware. . .  . 

13.  Fidton. 

14.  Columbia.  .  . 

15.  Allegany .  .  .  . 

16.  Madison.  .  .  . 

17.  Livingston.  . 

18.  Genesee 

19.  Chenango.  .  . 

20.  Tompkins .  .  . 

21.  Warren 

22.  Cortland 

Totals 

1 .  Sullivan 

2.  Essex 

3.  Orleans.  .  .  .  , 

4.  Wyoming.  .  . 

5.  Greene 

6.  Seneca , 

7.  Tioga 

8.  Lewis 

9.  Schoharie.  .  . 

10.  Yates 

11.  Putnam 

12.  Schuyler .  .  .  . 

13.  Hamilton  — 

Totals 


Refunds  and 
reimbursements 


$203,480  01 
206,317  83 
203,537  09 
188,801  75 
192,796  83 

131,869  52 
121,364  64 
158,921  00 
164,858  17 
210,186  43 

136,763  21 
121,447  31 
155,348  69 
211,964  54 
106,819  07 

165,933  77 
144,687  59 
89,194  03 
108,866  75 
103,385  26 

146,849  09 
89,081  93 


$3,362,474  51 


$108,413  47 

127,109  21 

115,913  53 

83,190  47 

125,155  59 

80,666  79 
93,952  28 
49,280  31 
53,126  57 
42,704  49 


94,404  63 

41,274   11 

9,431  06 


$1,024,622  51 


Add 


CLASS 


$655  17 


335  22 
31   51 


96  70 


29  80 

23  25 

181   86 


34  50 

480  00 

6  16,850  59 

76  65 

799  86 

42  45 
54   00 

$19,691  56 


CLASS 


$14  70 

1,027  50 

203  00 

49  10 


$1,294  30 


1  From  Table  15. 

2  From  Table  19. 

3  See  Table  11. 


IV] 


Tables  Relative  to  County  Finance 


335 


of  County  Financing,  19 14 

FROM  Tax  Receipts  —  concluded 


Advances 

and  losses  2 


Deduct 


IV 


$88  64 


24  25 


238  24 


144  07 


$495  20 


Available 
for  county 
purposes 


Deficiency 

met  from 

cash  balance 

at  beginning 

of  the  year  ^ 


$203,391  37 
206,973  00 
203,537  09 
189,136  97 
192,828  34 

131,845  27 
121,461  34 
158,682  76 
164,858  17 
210,186  43 

136,793  01 
121,470  56 
155,530  55 
211,964  54 
106,675  00 

165,968  27 

145,167  59 

106,044  62 

108,943  40 

104,185  12 

146,891  54 
89,135  93 


$3,381,670  87 


Add 


Surplus 

added  to 

cash  balance 

at  beginning 

of  the  year  3 


33,420  49 
2,936  95 


'26,958  24 
14,758  84 


$490,742  79 


Deduct 


Net  expenditure 

as  per 

Table  20 


$6,915  13 

88,236  60 

66,774  28 

20,843  40 

31,991  68 

$11,554  26 

48,460  35 

14,328  01 

40,537  73 

1,715  78 

71,911  39 

9,294  54 

2,313  99 

16,911  61 

2,696  39 

4  37,796  71 


3.444  10 

4,773  li 


$67,830  84 


$210,306  50 
295,209  60 
270,311  37 
209,980  37 
224,820  02 

120,291  01 
169,921  69 
173,010  77 
205,395  90 
208,470  65 

208,704  40 
112.176  02 
157,844  54 
228,876  15 
103,978  61 

37,796  71 

148,611  69 

101,044  62 

142,363  89 

107,122  07 

173,849  78 
103,894  77 


$3,804,582  82 


$108,413  47 

127,109  21 

115,928  23 

84,217  97 

125,358  59 

80,715  89 
93,952  28 
49,280  31 
53,126  57 
42,704  49 

94,404  63 

41,274   11 

9,431  06 


$1,025,916  81 


$2,947  38 

3,222  24 

5  40,163  55 


9 

272 

68 

5,943 
16,997 

57 
76 

13 

361 

19 

$91,908  47 


$4,192  91 
77,576  09 


5,535  48 
3,834  35 


1,966  39 
2,925  85 


$96,031  07 


$111,360  85 

130,331  45 

115,928  23 

80,025  06 

134,631  27 

3,139  80 
99,895  85 
66,278  07 
47,591  09 
38,870  14 

107,765  82 

39,307  72 

6,505  21 


$1,021,794  21 


*  Error  in  computation  of  report,  $103.28. 

*  Error  in  computation  of  report,  $10.00. 

6  "Checks  Supt.  of  Poor  $1,834.76;    cash  $14,422.' 
previously  entered  on  treasurer's  books. 


cash  $592.87."     Probably  amounts  not 


336  County  Government  [Part 


TABLE  15 

Results  of  County  Financing,  1914  —  Net  Receipts  from 

Taxes 

Taxes  of  the  current  year: 

The  amounts  included  under  this  title  are  the  amounts  received 
by  the  treasurer  from  the  county  taxes  levied  in  1913. 

It  will  be  seen  from  Table  20  that  the  net  expenditures  for  general 
government  in  the  several  counties  of  the  State  during  the  fiscal 
year  of  1914  were  $15,045,440.32.  This  table  shows  that  the  gross 
receipts  from  the  taxes  of  the  current  year  amounted  to 
$16,664,138.81.  The  receipts  from  taxes  would  indicate  that  prac- 
tically $1,500,000  was  raised  by  tax  to  be  applied  to  the  cost  of 
county  improvements. 

Taxes  of  prior  years: 

Under  the  procedure  for  the  collection  of  taxes  as  given  in  the 
Tax  Law,  it  becomes  the  duty  of  the  county  treasurer  to  collect  the 
taxes  returned  to  him  as  unpaid  by  the  collectors  of  the  several 
towns.     The  amount  included  in  this  title  is  the  amount  so  collected. 

Returned  school  taxes: 

Under  the  provisions  of  the  Education  Law  the  county  treasurer 
is  compelled  to  pay  to  the  collector  or  treasurer  of  the  several  school 
districts,  from  county  funds,  the  amount  of  the  taxes  uncollected 
from  the  taxpayers  of  the  school  district.  The  county  is  reimbursed 
either  by  direct  payment  from  such  delinquent  taxpayers  to  the 
county  treasurer  (the  amount  of  which  is  shown  in  this  column)  or 
by  the  levy  of  such  unpaid  taxes  upon  the  property  of  the  delin- 
quent taxpayers.  The  amount  received  from  taxes  of  the  current 
year  includes  the  amounts  so  relevied  in  1913. 

Tax  expenditures: 

Most  of  the  expenditures  for  the  collection  of  taxes  are  met  by 
funds  collected  from  the  taxpayers  through  fees,  or  by  payments 
from  town  funds.  The  expenditures  included  under  this  head  are 
those  met  from  county  funds. 


IV]  Tables  Relative  to  County  Finance  337 

Tax  commissioners'  meetings: 

The  tax  commissioners  are  required  by  law  to  hold  biennial  meet- 
ings in  each  county  for  purposes  of  information  and  instruction. 
The  compensation  of  the  supervisors  and  assessors  attending  such 
meetings  is  by  law  made  a  county  charge. 

Equalization  commission: 

Usually  the  equaUzation  of  the  assessments  of  the  various  towns 
is  made  by  the  board  of  supervisors,  but  the  Tax  Law  provides  for 
the  creation  of  a  special  commission  of  equalization  in  any  county. 
Some  counties  have  availed  themselves  of  this  provision. 

There  has  been  included  under  this  title,  certain  extraordinary 
expenses  arising  through  appeals  and  other  procedure  in  determining 
the  proper  equalization  of  the  assessments  of  1913. 

Tax  blanks,  etc.: 

The  statute  requires  that  the  county  shall  furnish  the  collectors 
blank  forms  of  receipts  for  payments  by  taxpayers,  and  in  many 
counties  assessment  rolls  and  other  tax  b'anks  are  furnished  at  the 
expense  of  the  county. 

County  treasurers'  expenses  in  the  collection  of  returned  taxes: 

In  his  procedure  in  the  collection  of  returned  taxes  the  county 
treasurer  will  incur  expenses  for  descriptions,  advertising,  etc.  This 
amount  in  part  will  be  met  by  fees  collected  from  the  delinquent 
taxpayers  included  in  this  table  in  the  amounts  received  from  taxes 
of  prior  years. 

It  will  be  seen  that  the  total  receipts  of  county  treasurers  from 
taxes  of  prior  years  aggregated  $151,257.68,  while  the  expenses  of 
the  treasurers  in  making  such  collections  aggregate  $94,717.59. 

Returned  school  taxes: 

As  stated  above,  the  county  treasurer  is  obliged  to  pay  from 
county  funds  to  school  collectors  or  treasurers  the  uncollected  school 
taxes  of  the  district.     The  amount  so  paid  is  included  in  this  column. 

Taxes  refunded: 

The  Tax  Law  and  the  County  Law  provide  for  the  refund  by  the 
county  of  taxes  erroneously  levied.  The  amounts  so  refunded  are 
included  in  this  c-'lumn. 


338 


County  Government 


[Part 


Table  15  —  Results  of 

Net  Receipts 


Tax  Receipts 

Taxes 

of  the 

current 

year 

Taxes 
of  prior 

years 

Returned 
school 
taxes 

collected 

Total 

Tax 

commis- 
sioners' 
meetings  i 

Class  I    

$4,334,781   15 
3,311,444  18 
4,558,084  15 
3,438,756  39 
1,021,072  94 

$46,276  56 
17,500  65 
38,218  69 
14,911  71 
34,350  07 

$2,025  44 
2,479  70 

26,536  90 
6,758  12 
2,223  52 

$4,383,083  15 
3,331,424  53 
4,622,839  74 
3,460,426  22 
1,057,646  53 

$1,317  64 

Class  II      

1,312  90 

Class  III 

3,171   26 

Class  IV 

6,175  00 

Class  V 

2,600  66 

State 

$16,664,138  81 

$151,257  68 

$40,023  68 

$16,855,420  17 

$14,577  46 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester.  . 

Totals 

Averages 

1.  Onondaga. .  .  . 

2.  Albany 

3.  Oneida 

4.  Rensselaer.  .  . 

Totals 

Averages 

1 .  Orange 

2.  Chautauqua.  . 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence. 

7.  Schenectady. . 

8.  Dutchess.  .  .  . 

9.  Nassau 

10.  Steuben 

11.  Jefferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals 

Averages 


iFrom  Table  16. 
■'From  Table  17. 


$1,992,162  75 
1,263,494  03 
1,079,124  37 

$45,4-4  06 
822  50 

$1,702  74 
322  70 

$2,039,319   55 
1,264,639  23 
1,079,124  37 

CLASS 

$734  88 

338  56 

244  20 

$4,334,781   15 
1,444,927  05 

$46,276  56 
23,138  28 

$2,025  44 
1,012  72 

$4,383,083  15 
1,461,027  72 

$1,317  64 
439  21 

$1,246,158  59 
812,573  10 
719,010  25 
533,702  24 

$2,759  66 

4,203  61 

954  75 

9,582  63 

$47  81 
374  04 

$1,248,966  06 
817,150  75 
719,965  00 

2,057  85 

545,342  72 

$3,311,444  18 
827,861  04 

$17,500  65 
4,375  15 

$2,479  70 
826  56 

$3,331,424  53 
832,856  13 

CLASS 
$431  90 


881  00 


$1,312  90 
656  45 


CLASS 


$394,481  04 
233,404  45 
404,382  36 
437,237  73 
303,525  64 

170,768  14 
301,071  22 
272,201  74 
676,754  08 
219,531  90 

223,141  17 
257,707  85 
306,717  70 
210,001  94 
147,157  19 


$4,558,084  15 
303,872  28 


$1,109  82 

29,067  27 

3,880  54 


445  23 
171  54 
898  16 
1,649  22 
429  54 


209  38 


3 
354  19 


$38,218  69 
3,474  42 


$947  72 
704  19 

5,767  30 
283  65 

2,522  49 

200  44 

1,699  72 

259  30 

12,732  84 

348  90 

396  41 
73  68 

534  19 
66  07 


$26,536  90 
1,895  49 


$395,428  76 
235,218  46 
439,216  93 
441,401  92 
306,048  13 

171,413  81 
302,942  48 
273,359  20 
691,136  14 
220,310  34 

223,537  58 
257,990  91 
307,251  89 
210,071  81 
147,511  38 


$4,622,839  74 
308,189  31 


$246  56 
611  60 


418  12 

17  12 

1,259  14 

6  08 
355  59 


257  05 


$3,171  26 
396  40 


IV] 


Tables  Relative  to  County  Finance 


339 


County  Financing,  19 14 
FROM  Taxes 


Tax  Expenditures 

Returned 

school 

taxes 

advanced 

Taxes 
refunded 

Total 

Net 

receipts 

from 

taxes 

Equali- 
zation 

commis- 
sion 2 

Tax 
blanks  2 

County 
treasurer's 
expenses 

in 
collection 

of 

returned 

taxes  3 

$3,292  56 

1,056  92 

765  84 

21,155  74 
1,025  62 

$1,992  65 

711  00 

3,864  94 

3,569  57 

1,562  48 

$16,764  41 

28,454   16 

37,633  84 

9,100  57 

2,764  61 

$51,876  88 
20,444  54 

224,048  39 
49,162  42 
24,069  65 

$13,043  55 

18,248  01 

6,716  55 

8,788  41 

1,001  00 

$88,287  69 
70,227  53 

276,200  82 
97,951  71 
33,024  02 

$4,294,795  46 
3,261,197  00 
4,346,638  92 
3,362,474  51 
1,024,622  51 

I 

II 

III 

IV 

V 

$27,296  68 

$11,700  64 

$94,717  59 

$369,601  88 

$47,797  52 

$565,691  77 

$16,289,728  40 

State 

$1,258  00 

$11,590  76 
5,173  65 

$41,295  05 
10,581  83 

$7,851  37 
1,201  06 
3,991   12 

$62,730  06 

20,587  66 

4,969  97 

$1,976,589  49 
1,244,051  57 
1,074,154  40 

$3,292  56 

$734  65 

$3,292  56 
3,292  56 

$1,992  65 
996  32 

$16,766  41 
8,382  20 

$51,876  88 
25,938  44 

$13,043  55 
4,347  85 

$88,287  69 
29,429  23 

$4,294,795  46 
1,431,598  49 

II 


$5,193  75 

17,773  89 

1,168  50 

4,318  02 

$8,811  58 
1,526  49 
3,981  36 
6,125  11 

$995  39 

14,745  58 

1,001   84 

1,505  20 

$15,432  62 

34,225  96 

7,189  62 

13,379  33 

$180  00 

$156  92 

900  00 

531  00 

$1,056  92 
528  46 

$711  00 
355  50 

$28,454   16 
7,113   54 

$20,444  54 
5,111   13 

$18,248  01 
4,562  00 

$70,227  53 
17,556  88 

$1,233,533  44 
782,924  79 
712,775  38 
531,963  39 


$3,261,197  00 
815,299  25 


III 


$369  75 

110  68 

1,417  36 

464  75 

4  10 

$2  57 

2,299  04 

15,142  40 

2,439  30 

$765  84 

801  83 
391  89 
582  00 
12,641   82 
974  80 

149  90 

685  88 



487  00 

71  05 
220  00 

720  25 

554  77 
967  64 

$37,633  84 
2,894  91 

$765  84 
765  84 

$3,864  94 
429  43 

$2,842  89 
3,120  32 

48,901  67 

856  45 

6,501  33 

$199  50 

385  70 

1,162  46 

430  91 

3,592  19 
6,893  72 
3,377  86 
137,619  86 
1,573  91 

23  42 
1,984  17 

101  10 
1,604  50 

521  00 

1,502  89 
2,074  19 
2,654  26 
1,333  13 
1,203  72 

29  68 

123  98 

29  90 

17  43 

102  80 

$224,048  39 
14,936  55 

$6,716  55 
479  75 

==^==== 

^— ^ — ^- 

$3,414  71 

$392,014  05 

5,915  74 

229,302  72 

67,389  73 

371,827  20 

4,437  97 

436,963  95 

7,117  03 

298,931   10 

4,417  03 

166,996  37 

9,269  78 

29   ,672  70 

4,479  08 

268,880   12 

152,370  30 

538,765  84 

4,328  85 

215,981   49 

1,759  60 

221,777  98 

3,459  64 

254,531   27 

2,684   16 

304,567  73 

2,625  58 

207,446  23 

2,531   21 

144,980   17 

$276,200  82 

$4,346,638  92 

18,413  39 

289,775  93 

s  From  Table  18. 


340 


County  Government 


[Pali; 


Table  15  —  Results  of 

Net  Receipts 


COUNTY 


Tax  Receipts 


Taxes 

of  the 

current 

year 


Taxes 

of  prior 

yeara 


Returned 
school 
taxes 

collected 


Total 


1 .  Saratoga . . .  . 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 

6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland.  .  . 

11.  Franklin 

12.  Delaware.  .  . 

13.  Fulton 

14.  Columbia.  .  . 

15.  AUegany.  . .  . 

16.  Madison.  .  .  . 

17.  Livingston.  . 

18.  Genesee 

19.  Chenango.  .  . 

20.  Tompkins. .  . 

21.  Warren 

22.  Cortland.  ... 

Totals 

Averages 

1.  Sullivan.  .  .  . 

2.  Essex 

3.  Orleans 

4.  Wyoming.  .  . 

5.  Greene 

6.  Seneca 

7.  Tioga 

8.  Lewis 

9.  Schoharie.  .  . 

10.  Yates 

1 1 .  Putnam 

12.  Schuyler 

13.  Hamilton.  .  . 

Totals 

Averages 


$207,512  03 
209,462  89 
231,731  13 
192,953  34 
195,156  17 

133,035  16 
122,395  87 
160,813  98 
165,660  58 
213,835  12 

144,575  09 
123,237  07 
155,738  63 
214,789  33 
107,908  35 

168,648  55 
145,619  28 
89,504  94 
110,202  41 
104,978  91 

151,575  55 
89,422  01 


$3,438,756  39 
1156,307  10 


$323  91 


391  24 


84  93 
247  54 


,747  95 


2,913  92 
88  00 


100  31 
561  04 


171  72 
281  15 


$14,911  71 
1,355  61 


$107  83 

60  79 

178  63 


32  89 

19  29 

1,840  34 

101  80 

85  14 
2,077  60 

74  80 
183  07 


787  98 
244  77 

82  66 
661  74 
130  34 


28 


20  17 


$6,758  12 
375  45 


$207,943  77 
209,523  68 
231,909  76 
193,344  58 
195,189  06 

133,054  45 
124,321  44 
161,163  32 
165,745  72 
225,660  67 

144,649  89 
123,420  14 
158,652  55 
215,665  31 
108,153  12 

168,831  52 
146,842  06 
89,635  28 
110,374  13 
105,328  34 

151,575  55 
89,442  18 


$3,460,426  22 
157,292  10 


$111,855  76 

142,428  08 

116,479  17 

83,038  84 

129,418  90 

80,666  79 
94,567  71 
51,764  76 
53,920  70 
42,704  49 

95,639  13 

42,200  81 

* 23.6 12  20 


$1,021,072  94 
78,544  61 


$109  26 
700  41 


104  71 


173  87 

14  00 

6  33,247  82 


$34,350  07 
5,725  01 


$635  34 

92  52 

244  32 


454  42 


90   56 
161  77 


527  29 
17  30 


$2,223  52 
277  94 


Tax 

commis- 
sioners' 
meetings  ■ 


CLASS 


$196  00 

554 

40 

24 

90 

453  94 

53 

76 

345 

OS 

580 

OS 

771 

06 

42 

56 

533 

84 

428 

78 

348 

24 

6 

64 

316 

34 

377 

64 

79 

96 

448 

20 

602 

58 

11 

00 

$6,175  00 

325  00 

$112,490  10 

142,520  60 

116,832  75 

83,739  25 

129,873  32 

80,666  79 
94,658  27 
52,031  24 
53,920  70 
42,704  49 

96,340  29 

42,232  11 

9,635  62 

$1,057,646  53 
81,357  42 

CLASS 

$451  66 

702  98 

24  24 

'435' 20 


367  32 
458  68 


160  58 


$2,600  66 

288  74 


1  From  Table  16. 

2  From  Table  17. 

3  From  Table  18. 


IV] 


Tables  Relative  to  County  Finance 


341 


County  Financing,  19 14 
FROM  Taxes  —  concluded 


Tax  Expenditures 


Equali- 
zation 
commis- 
sion 2 


Tax 

blanks  2 


County 
treasurer's 
expenses 

in 
collection 

of 

returned 

taxes  2 


Returned 
school 
taxes 

advanced 


Taxes 
refunded 


Total 


Net 

receipts 

from 

taxes 


IV 

$111  50 
204  42 
175  00 

$3,000  36 

498  93 

8,664  06 

2,481  35 

172  36 

579  50 

1,718  95 

418  69 

21  51 

11,927  73 

6,888  41 
1.539  59 
1.623  57 
1.403  04 
792  41 

1,121  82 

1,210  21 

342  62 

503  77 

219  51 

3,922  13 
111  90 

$1,351  90 

2,306  50 

780  68 

26  61 

189  44 

446  30 
14  26 

844  15 
55  97 

491  91 

192  93 

4  46 

1,332  05 

228  38 

200  20 

49  10 
34  38 
18  67 
250  20 
22  07 

38  25 

$4,463  76 
3,205  85 

28,372  67 
4,542  83 
2,392  23 

1.184  93 

2,956  50 

2,242  32 

887  55 

15,474  24 

7,886  68 
1,972  83 
3.303  86 
3.700  77 
1,334  05 

2,897  75 
2,154  47 
441  25 
1,507  38 
1,943  08 

4,726  46 
360  25 

$203,480  01 
206,317  83 
203,537  09 
188,801  75 
192,796  83 

131,869  52 
121,364  64 
158,921  00 
164,858  17 
210,186  43 

136,763  21 
121,447  31 
155,348  69 
211,964  54 
106,819  07 

165,933  77 
144,687  59 
89,194  03 
108,866  75 
103,385  26 

146,849  09 
89,081  93 

«$18 

196  19 



$2  34 

2.009  97 

399  30 

105  37 

878  21 
63  05 
39  01 

2,744  98 

190  55 

986  64 

336  35 

357  06 
271  50 

, 

1 

500  00 

569  35 
273  05 

1,074  49 
263  74 

61  75 

336  00 

268  50 

305  2i 
372  50 

1 

269  00 

60  00 

163  50 
237  35 

$21 
5 

155  74 

288  93 

$3,569  57 
274  58 

$9,100  57 
650  04 

$49,162  42 
2,234  64 

$8,788  41 
399  47 

$97,951  71 
4,452  35 

$3,362,474  51 
152,839  75 

$348  40 
318  65 
332  33 

$401  16 
489  63 

$2,793  11 

13,900  13 

389  33 

370  28 

3,191  90 

$83  30 

$4,077  63 

15,411  39 

919  22 

548  78 
4,717  73 

$108,413  47 

127,109  21 

115,913  53 

83,190  47 

125,155  59 

80,666  79 
93,952  28 
49,280  31 
53,126  57 
42,704  49 

94,404  63 

41,274  11 

9,431  06 

1 

2 

173  32 

7  10 

34  25 

3 

171  40 
131  38 

4 

$925  66 

5 

6 

366  00 
636  98 

333  77 

1,356  42 

220  64 

6  22 
49  59 

68  81 

705  99 

2.750  93 

794  13 

7 

100  62 

240  00 
46  00 

8 
9 

10 

180  10 
97  00 

337  50 

26  00 

204  56 

1,131  50 

382  77 

286  76 
291  65 

1.935  66 
958  00 
204  56 

11 

12 

13 

$1,025  62 
512  81 

$1,562  48 
223  21 

$2,764  61 
276  46 

$24,069  65 
2,406  96 

$1,001  00 
111  22 

$33,024  02 
3,002  18 

$1,024,622  51 
78,817  11 

*  Excess  of  payments  to  collectors  over  amount  received  on  taxes.     Due  to  taxes  on  non-resident 
and  State  lands  returned  to  the  State  Comptroller  and  not  paid  during  current  year. 

6  Taxes  of  prior  year  paid  by  State  Comptroller. 

*  Expenses  of  appeals. 


i 


[Part  IV]     Tables  Relative  to  County  Finance 


343 


TABLE  i6 

Tax  Expenses  —  Tax  Commissioners'  Meetings 

The  purpose  of  this  table  is  to  show  the  various  items  comprising 
and  included  in  the  cost  of  these  meetings. 


344 


County  Government 


[Part 


Table  i6  —  Tax  Expenses 
Tax  Commissioners'  Meetings 


Total 

SuPERViaOBS 

Assessors 

Not 
classified 

Compen- 
sation 

Mileage 

Compen- 
sation 

Mileage 

and 
sundries 

Class  I 

$1,317  64 
1,312  90 
3,171  26 
6,175  00 
2,600  66 

$979  08 
262  64 
699  59 
635  32 
104  00 

$338  56 

661  26 

1,489  40 

3,681  48 

1,229  44 

Class  II 

$95  00 

183  18 

404  94 

95  26 

$294  00 

799  09 

1,438  86 

708  28 

Class  HI 

Class  IV 

$14  40 
463  68 

Class  V  

State 

$14,577  46 

$734  88 
338  56 
244  20 

$2,680  63 

$734  88 


$778  38 

$7,400  14 

$3,240  23 

$478  08 

COUNTY 
1.  Erie 

CLA£ 

5S  I 

2.  Monroe 

1 $338  56 

3.  Westchester 

244  20 

Totals 

$1,317  64 
$431  90 

$979  08 
1  $98  64 

$338  56 

CLAS 

1.  Onondaga 

S  II 

i$333  26 

2.  Albany 



3.  Oneida 

881  00 

164  00 

$95  00 

328  00 

$294  00 

4.  Rensselaer 

Totals 

$1,312  90 

$262  64 

$95  00 

$661  26 

$294  00 

1.  Orange 

CLAS 

3  III 

2.  Chautauqua 



3.  Suffolk 

4.  Niagara 

$246  56 
611  60 

1  $246  56 
1399  60 

5.  Ulster 

$212  00 

6.  St.  Lawrence 

7.  Schenectady 

8.  Dutchess 

418  12 

17  12 

1,259  14 

6  08 
355  59 

>418  12 

17  12 

408  00 

9.  Nassau 

10.  Steuben 

132  00 

$183  18 

$535  96 
6  08 

11-  Jefferson 

12.  Broome 

355  59 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus 

257  05 

257  05 

Totals 

$3,171  26 

$699  59 

$183  18 

$1,489  40 

$799  09 

1  Mileage  included. 

IV] 


Tables  Relative  to  County  Finance 


345 


Table  i6  —  Tax  Expenses 
Tax  Commissioners'  Meetings  —  concluded 


county 


Total 


Supervisors 


Compen- 
sation 


Mileage 


Assessors 


Compen- 
sation 


Mileage 


Not 
classified 

and 
sundries 


clas 

S  IV 

2.  Montgomery 

$196  00 

554  40 

24  90 

453  94 

53  76 
345  08 
580  08 
771  06 

42  56 

533  84 
428  78 
348  24 

$128  00 
240  00 

$68  00 
203  92 

$64  00 
12  00 
76  00 

32  00 

$46  48 
12  90 
49  70 

21  76 

4.  Chemung 

197  92 

130  32 

6    Wavne 

1345  08 

200  00 

284  00 

28  00 

1  394  52 
428  78 
128  00 

8.  Washington 

9    Otsego 

76  00 
88  00 

78  40 
102  80 

221  28 

296  26 

14  56 

$4  40 

10    Rockland 

11     Franklin 

1  139  32 

13.  Fulton.. 

14    Columbia 

76  00 

37  20 

99  04 

8  00 

6  64 

316  34 

377  64 

79  96 

448  20 

6  64 

316  34 

176  00 

60  00 

448  20 



17.  Livingston 

24  00 

20  34 

155  30 
19  96 

2  00 

18.  Genesee 

19.  Chenango 

20    Tompkins 



21.  Warren 

602  58 
11  00 

48  00 

35  36 

292  00 
8  00 

227  22 
3  00 

22    Cortland 



Totals 

$6,175  00 

$635  32 

$404  94 

$3,681  48 

$1,438  86 

$14  40 

1 .  Sullivan     

$451  66 

702  98 

24  24 

CLAe 

S  V 

$264  00 

234  00 

24  24 

$187  66 
317  26 

2.  Essex 

$72  00 

$74  72 

$5  00 

3    Orleans 

4    W^yominf 

:::::::::: 

5    Greene 

435  20 

435  20 

7    Tioga 

8.  Lewis 

367  32 
458  68 

192  00 

175  32 

458  68 

10.  Yates 

11.  Putnam 

12.  Schuyler 

13.  Hamilton        

160  58 

32  00 

20  54 

80  00 

28  04 

Totals 

$2,600  66 

$104  00 

$95  26 

$1,229  44 

$708  28 

$463  68 

Mileage  included. 


[Part  IV]     Tables  Relative  to  County  Finance  347 


TABLE  17 

Equalization  Commission  —  Tax  Blanks 

The  purpose  of  this  table  is  to  show  the  various  items  included  in 
the  gross  expenditures  under  these  heads  in  Table  15. 


348 


County  Government 


[Part 


Table  17  — 
Tax 


Total 

Collectors' 
receipts 

Class  I 

$1,992  65 

711  00 

3,864  94 

3,569  57 

1,562  48 

$734  65 

Class  II          

711  00 

Class  III 

1,299  73 

Class  IV 

721  57 

Class  V  . 

663  90 

State 

$11,700  64 

$4  130  85 

1.  Erie 

COUNTY 

1 

$1,258  00 

CLASS 

2.  Monroe    

3.  Westchester                        

$734  65 

$734  65 

Totals 

$1,992  65 
996  32 

$734  65 
734  65 

Averages     I 

1 

1.  Onondaga 

CLASS 

2.  Albany     

$180  00 

$180  00 

3.  Oneida 

4.  Rensselaer .    . 

531  00 

531  00 

Totals 

$711  00 
355  50 

$711  00 
3  55   50 

Averages i 

$369  75 

110  68 

1,417  36 

464  75 

4  10 

CLASS 

$190  75 

110  68 

2.  Chautauqua 

3.  Suffolk 

4.  Niagara 

69  "^5 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady 

8.   Dutchess 

9.  Nassau 

487  00 

487  GO 

10.  Steuben 

11.  Jefferson 

71  05 
220  00 

71  05 

12.  Broome 

13.  Oswego 



14.  Cayuga      

720  25 

276  50 

15.  Cattaraugus 

Totals 

$3,864  94 
429  44 

$1,299  73 
185  67 

Averages 

IV] 


Tables  Relative  to  County  Finance 


349 


Tax  Expenses 
Blanks 


Equalization  Commission 


Tax  rolls 

Not  classified, 
and  sundries 

1 

Total 

Compensa- 
tion of 
members 

Traveling 
expenses 

Not  classified 
and  sundries 

$1,258  00 

$3,292  56 

1,056  92 

765  84 

21,155  74 
1,025  62 

$1,807  20 
1,035  00 

236  00 
1,559  00 

993  00 

$1,485  36 

21  92 

528  34 

190  55 

32  62 

I 

$i"50 

19,406  19 

II 

1,242  35 
2,730  50 

898  58 



$1,322  86 
117  50 

III 

IV 

V 

$6,129  43 

$1,440  36 

$27,296  68 

$5,630  20 

$2,258  79 

$19,407  69 

state 

$1,258  00 

$1,258  00 

1,258  00 

II 


III 


$179  00 

$1,322  86 

395  50 

4  10 

220  66 

443  75 

$1,242  35 
248  47 

$1,322  86 
1.322  86 

$3,292  56 

$1,807  20 

$1,485  36 

$3,292  56 
3,292,56 

$1,807  20 
1,807  20 

$1,485  36 
1,485  36 

$156  92 
900  00 

$135  00 
900  00 

$21  92 

$1,056  92 
528  46 

$1,035  00 
517  50 

$21  92 
21  92 

$765  84 

$236  00 

$528  34 

$1  50 



$765  84 
765  84 

$236  00 
236  00 

$528  34 
528  34 

$1  50 
1   50 

350 


County  Government 


[Part 


Table  17 
Tax  Blanks 


1.  Saratoga. . . . 

2.  Montgomery. 

3.  Herkimer. . . . 

4.  Chemung.  . . . 

5.  Ontario ..... 


6.  Wayne 

7.  Clinton.  .  .  . 

8.  Washington. 

9.  Otsego 

10.  Rockland... 


11.  Franklin. 

12.  Delaware. 

13.  Fulton.  .  . 

14.  Columbia. 

15.  Allegany. 


16.  Madison.  . 

17.  Livingston. 

18.  Genesee.  .  . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.  . 

22.  Cortland. 


Totals. 
Averages . . . 


COUNTY 


Total 


$111  50 
204  42 
175  00 


986  64 


336  35 

357  06 
271  50 


61  75 


336  00 
268  50 


60  00 


163  50 
237  35 


$3,569  57 
274  58 


Collectors' 
receipts 


CLASS 

$111  50 

51   17 


87  50 


122  15 

'7756 


61  75 


32  50 


60  00 


66  50 
51  00 


$721  57 
72  15 


1    Sullivan                                               

$348  40 
318  65 
332  33 

CLASS 
$348  40 

150  00 

3    Orleans                                        

64  50 

5    Greene                   

7    Tioga                                   

8    Lewis                                                    . 

240  00 
46  00 

46  00 

10    Yates                                              

180  10 
97  00 

12    Schuyler               

55  00 

13.  Hamilton 

Totals                          

$1,562  48 
223  21 

$663  90 

132  78 

Error  in  footing  of  report. 


IV] 


Tables  Relative  to  County  Finance 


351 


Tax  Expenses 

concluded 


Tax  rolls 


Not  classified 
and  sundries 


IV 


$153  25 

175  00 

899  14 

114  20 

1  $100  00 

279  56 
271  50 

336  00 

236  00 

97  00 

168  85 

17  50 

$2,730  50 
273  05 

$117  50 
58  75 

Equalization  Commission  —  concluded 


Total 


Compensa- 
tion of 
members 


Traveling 
expenses 


Not  classified 
and  sundries 


$18,196  19 

$18,196  19 

190  55 

$190  55 

1,500  00 

$1,500  00 

1,269  00 

59  00 

1,210  00 

$21,155  74 
5,288  93 

$1,559  00 
779  50 

$190  55 
190  55 

$19,406  19 
9,703  09 

1 

$168  65 

2 

267  83 

3 

4 

$925  00 

$925  00 

5 

6 

7 

240  00 

100  62 

68  00 

$32  62 

8 

9 

10 

180  10 

11 

42  00 

12 

13 

$898  58 

$1,025  62 
512  81 

$993  00 
496  50 

$32  62 
32  62 

179  71 

352  County  Government  [Part 


TABLE  i8 

County  Treasurers'  Expenses  in  the  Collection  of  Return 

Taxes 
Collectors  fees: 

The  statute  requires  that  the  county  treasurer  shall  pay  from  the 
county  treasury  to  collectors  returning  uncollected  taxes  2  per  cent 
of  the  amount  so  returned.  In  most  cases  this  payment  is  made  by 
credit  to  the  collector's  account  and  not  by  cash.  Such  credits  do 
not  appear  in  this  column. 

The  county  is  reimbursed  for  this  expenditure  by  the  5  per  cent 
penalty  added  to  such  returned  taxes  and  collected  from  the  delin- 
quent taxpayer. 

Surveys  and  descriptions: 

The  statutes  permit  the  supervisor  of  the  town  to  have  a  survey 
and  description  made  of  real  estate  for  tax  sale  purposes.  The  cost 
of  such  work  is  added  to  the  taxes  for  which  the  property  is  sold. 

Treasurers'  expenses: 

The  Tax  Law  permits  the  State  Comptroller,  in  the  case  of  tax 
sales  by  the  State,  to  add  to  the  taxes  for  which  the  property  is  sold 
the  expenses  of  the  sale,  including  the  clerical  work  in  preparing  for 
the  sale  and  the  auctioneer's  services.  In  some  counties  this  statute, 
by  virtue  of  the  section  of  the  Tax  Law  making  the  provisions  rela- 
tive to  State  tax  sales  appUcable  to  county  tax  sales,  has  been  con- 
strued to  authorize  the  county  treasurer  to  incur  such  expenses  as 
a  charge  upon  the  county.  The  amounts  are  added  to  the  taxes  for 
which  the  property  is  sold. 

Tax  sale  advertising: 

This  expense  is  required  by  the  Tax  Law  in  counties  holding 
county  tax  sales  (non-forest  preserve  counties  and  certain  forest 
preserve  counties). 

Redemption  advertisement: 

This  expense  is  required  in  all  counties  of  the  State  except  West- 
chester county,  which  operates  under  a  special  tax  law. 


IV]  Tables  Eelative  to  County  Finance  353 

Perfecting  county^ s  title  acquired  from  tax  sales: 

When  property  is  bought  at  a  tax  sale,  and  a  tax  deed  is  taken 
therefor,  the  Tax  Law  requires  certain  notices  to  be  served  on  the 
occupants,  mortgagees,  etc. 

Where  the  county  takes  such  deed,  the  expenses  of  serving  such 
notices  are  a  charge  against  the  county. 
12 


354 


County  Government 


[Part 


Table  i8  —  Tax  Expenses 

County  Treasurer's  Expenses  in  Collection  of  Returned 

Taxes 


COUNTY 

1.  Erie 

2.  Monroe.  .  .  . 

3.  Westchester. 


1 

Total 

Surveys 

descrip- 
tions 

Col- 
lector's 
fees.  2% 

Tax 

Sale 

Redemp- 
tion 
adver- 
tising 

Perfecting 
county's 

title 
acquired 

from 
tax  sale 

Treas- 
urer's 
expenses 

Adver- 
tising 

Class  I 

$16,764  41 

28,454   16 

37,633  84 

9,100  57 

2,764  61 

$3,467  03 

206  39 

3,050  07 

1,231  41 

983  72 

$560  50 

1,320  00 

2,741   32 

253  12 

292  38 

$12,736  88 

17,247  02 

28,593  16 

5,129  06 

900  40 

Class  II 

$736  00 

336  15 

12  00 

204  56 

$8,944  75 

1,879  06 

2,469  66 

383  55 

Class  III 

Class  IV 

Class  V 

$1,034  08 
5  32 

State 

$94,717  59 

$1,288  71 

$8,938  62 

$5,167  32 

$64,606  52 

$13,677  02 

$1,039  40 

Totals . 
Averages. .  . 


$11,590  76 
5,173  65 


$16,764  41 
8,382  20 


CLASS  I 

$810  76 
2,656  27 


$560  50;$10,219  50 
2,517  38 


$3,467  03      S560  50  $12, 736  88 
1,733  51         560  50 i      6,368  94 


$5,193  75 

17,773  89 

1,168  50 

4,318  02 

$500  00 
■■23600 

CLASS  ] 

I 

$3,657  00    SI -036  75 

2.  Albany 

$206  39 

$1,070  00 

10,478  50 

498  50 

2.613  02 

6,019  00 

434  GO 

1.455  00 

250  00 

Totals 

Averages 

$28,454  16 
7,113  54 

$736  00 
368  00 

$206  39 
206  39 

$1,320  00 
670  00 

$17,247  02 
4,311  78 

$8,944  75 
2.236  19 

$2  57 

2,299  04 

15.142  40 

2.439  30 

CLASS  I 

$2  57 

192  33 

2,677  40 

II 

2    Chautauqua 

$76  00 

$1,280  42 

11,418  00 

1.358  50 



$730  40 

$19  89 

3.  Suffolk 

$1,047  00 
133  00 

4.  Niagara    .... 

64  50 

883  30 

5    Ulster 

6.  St.  Lawrence. 

801  83 
391   89 
582  00 
12.641  82 
974  80 

149  90 

685  88 

498  43 

170  63 

448  00 

11.355  50 

842  80 

105  00 

685  88 

303  40 
211  26 
124  00 

7.  Schenectady 

10  00 

8.   Dutchess .... 

10  00 

1,226  32 

60  00 

10.  Steuben 

132  00 

11.  Jefferson.  .  . 

44  90 

12.   Broome 

13.  Oswego 

14.  Cayuga.  .  .     . 

554  77 
967  64 

177  77 

325  00 

52  00 

378  00 

15.  Cattaraugus 

150  75 

378  66 

60  89 

Totals 

$37,633  84 

$336   15 

$3,050  07 

$2,741  32 

$28,593  16 

$1,879  06 

$1,034  08 

I 


IV] 


Tables  Relative  to  County  Finance 


355 


Table  i8  —  Tax  Expenses 

County  Treasurer's  Expenses  in  Collection  of  Returned 
Taxes  —  concluded 


COUNTY 


Total 


Surveys 
and 

descrip- 
tions 


Col- 
lector's 
fees,  2% 


Tax  Sai>e 


Treas- 
urer's 
expenses 


Adver- 
tising 


Redemp- 
tion 
adver- 
tising 


Perfecting 
county's 

title 
acquired 

from 
tax  sale 


1.  Saratoga*..  .  . 

CLASS  I 

V 

3.   Herkimer. .  .  . 

$2  34 

2,009  97 

399  30 

105  37 

878  21 

63  05 

39  01 

2,744  98 

$2  34 

4    Chemung 

$834  15 
393  98 

90  00 
731   15 

$1,175  82 

5.  Ontario .  . 

$5  32 

6.  Wavne 

$15  37 
60  28 
63  05 
39  01 

793   10 

7.  Clinton 

86  78 

8.  Washington. . 

9.  Otsego 

10.  Rockland. .  .  . 

1,209  38 

742  50 

11.  Franklin*.... 

12.  Delaware! .  .  • 

13.  Fulton* 

569  35 
273  05 

1,074  49 
263  74 

130  00 
34  00 

358  00 
215  15 

819  00 
211  74 

81  35 

15.  Allegany.  .  .  . 

57  90 

86  49 
52  00 

16.  Madison 



135  00 

17.   Livingston.  .  . 

18.  Geneseef.  .  •  . 

305  21 
372  50 

64  21 

91  00 
175  51 

150  00 
184  99 

20.  Tompkins 

$12  00 

21.  Warren* 

22.  Cortlandf .  .  . 

1 

Totals 

$9,100  57 

$12  00 

$1,231  41 

$253  12 

$5,129  06 

$2,469  66 

$5  32 

1 .  Sullivan 

$401   16 
489  63 



CLASS 
$401   16 
1489  63 

V 

2.  Essex 

3.  Orleansf 

4.  Wyoming. .  .  . 

171  40 
131  38 

$171  40 

6.  Greene 

=  $131  38 

6.  Ssnecat 

7.  Tioga 

366  00 
636  98 

74  00 

270  00 
292  50 

$22  00 
251   55 

8.   Lewis 

92  93 

9.  Schoharief.  •  . 

10.  Yatest 

11.  Putnam 

337  50 

26  09 

204  56 

87  00 

166  50 

84  00 
26  00 

12.  Schuvler 

13.  Hamilton*..  . 

$204  56 

Totals 

$2,764  61 

$204  56 

$983  72 

$292  38 

$900  40 

$383  55 

i  Mileage  allowed  collectors  at  settlement,  $141.60. 
2  "  Retained  by  Comptroller  on  accepted  t^xes." 
♦Forest  preserve. 
tNone  reported. 


[Part  IV]     Tables  Relative  to  County  Finance  357 


TABLE  19 

Results  of  County  Financing,  1914  —  Advances,  Losses  and 

Refunds 

This  table  shows  in  detail  the  receipts  from  refunds  and  reim- 
bursements and  the  expenditures  for  advances  and  losses  included 
under  these  headings  in  Table  14. 


358 


County  Government 


[Part 


Table  19  —  Results  of 

Advances,  Losses 


Receipts 

Advances 
repaid 

Losses 
reimbursed 

Total 

Class  I 

$740  34 

1,689  61 

3,779  59 

10,536  46 

$9,193  76 
1,450  87 
5,043   19 

18,736  02 
1,294  30 

$9,934  10 

Class  II   

3,140  48 

Class  III                                

8,822  78 

Class  IV 

29,272  48 

Class  V    

1,294  30 

State 

$16,746  00           $35,718  14 

$52,464  14 



COUNTY 


1.  Erie 

2.  Monroe.  .  .  . 

3.  Westchester. 


Totals. 


$740  34 


$740  34 


$2,855  94 
4,540  23 
1,797  59 


$9,193  76 


Onondaga* 
Albany. . . . 
Oneida.  .  .  . 
Rensselaer . 

Totals .  . 


3 $1,689  61 


$1,689  61 


$439  03 
191  84 
820  00 


$1,450  87 


1  See  Table  14. 

»  Includes  $21,041.38  "  returned  taxes  respread." 

'  Deposits:     Penalty  and  interest  on  taxes,  city  of  Troy 

*None  reported. 


CLASS 

$2,855  94 

5,280  57 

1,797  59 


$9,934  10 


CLASS 


$439  03 

191   84 

2,509  61 


$3,140  48 


1 .  Orange 

$37  45 

81 

2,442  79 

CLASS 
$37  45 

2.  Chautauqua 

81 

3.  Suffolk 

$296  25 
2.000  15 

2,739  04 

4.  Niagara      

2,000   15 

5    Ulster* 

6.  St.  Lawrence 

83  37 

1,949  76 

103  46 

83  37 

8.  Dutchess 

4  967  19 
605  00 

2,916  95 

9.  Nassau 

608  46 

10    Steuben 

11.  Jefferson 

22  44 

281   15 

80 

22  44 

11  00 

292   15 

13.  Oswego 

80 

14.  Cayuga ... 

121   16 

121   16 

Totals 

$3,779  59 

$5,043   19 

$8,822  78 

IV] 


Tables  Relative  to  County  Finance 


359 


County  Financing,  1914 
AND  Refunds 


ExPENDITURKi^ 

Advances 

Losses 

Total 

$21,166  38 

$994   15 

11   31 

1,148  77 

164  22 

$22,160  53 

11   31 

8,091   85 

10,076   12 

6,943  08 
9,911  90 

$38,021   36 

$2,318  45 

$40,339  81 

Excess  of  i 

Receipts 

Expenditures 

$12,226  43 

I 

$3,129  17 

730  93 

19,196  36 

1,294  30 

II 

III 
IV 

V 

e$12,124  33 

State 



"  $21,166  38 

$10  50 

$21 , 176  88 

[ 

$18,320  94 

$5,280  57 
813  94 

983  65 

983  65 

$21,166  38 

$994   15 

$22,160  53 

$6,094  51 

$18,320  94 

*  Surplus  from  tax  sales. 

'  Expenditures  not  identified. 

•Net  amount. 


II 

■ 

$439  03 

191  84 

2,498  30 

$11   31 

$11  31 

$11   31 

$11   31 

$3,129   17 

III 

$37  45 

81 

$4,860  69 
2,000  15 

$260  51 

$5,121   20 
2,000  15 

$2,382  16 

74  59 

74  59 

8337 

2,916  95 
8  85 

74  59 

599  61 
13  33 

599  61 
13  33 

i3  33 

22  44 

285  15 

15 

85   16 

7  00 

7  00 

65 

239  32 

36  00 

65 

5  2,39  32 
36  00 

239  32 

$6,943  08 

$1,148  77 

$8,091   85 

$3,440  33 

$2,709  40 

360 


County  Government 


[Part 


Table  19  —  Results 

Advances,  Losses 


COUNTY 


Receipts 


Advances 
repaid 


Losses 
reimbursed 


Total 


$93  65 
655  17 

CLASS 
$93  65 

655   17 

3.  Herkimer* 

4.  Chemuiig 

$9,337  50 

403  22 
31   51 

18  50 
96  70 

9  740  72 

31  51 

6.  Wayne 

18  50 

7.  Clinton 

96  70 

8.  Washington 

9.  Otsego* 

fO.  Rockland* 

11.  Franklin 

30  90 
23  25 

181  86 

30  90 

12.  Delaware 

23  25 

13.  Fulton 

181  86 

14.  Columbia* 

15.  Allegany 

30  00 
34  50 

30  00 

34  50 

17.  Li\'ingston 

3500  00 

500  00 

18.  Genesee 

« 16,850  59 

76  65 

100  90 

54  62 
54  00 

16,850  59 

19.  Chenango .... 

76  65 

20.  Tompkins 

698  96 

799  86 

21.  Warren 

54  62 

22.  Cortland. . . 

54  00 

Totals        

$10,536  46 

$18,736  02 

.    $29  272  48 

CLASS 


1.  Sullivan* 

2.  Essex* 

3.  Orleans 

$14  70 

1,027  50 

203  00 

49  10 

$14  70 

1  027  50 

5.  Greene 

203  00 

6.  Seneca 

49  10 

7.  Tioga* 

8.  Lewis* 

9.  Schoharie* 

10.  Yates* 

11.  Putnam* 



12.  Schuyler* 

13.  Hamilton* 

Totals 

$1,294  30 

$1,294  30 

1  See  Table  14. 

'  Admitted  taxes  paid  treasurer  and  by  him  paid  to  Comptroller. 

♦  None  reported. 


IV] 


Tables  Relative  to  County  Finance 


361 


of  County  Financing,  19 14 

and  Refunds  —  concluded 


Expenditures 


Advances 


Losses 


Total 


Excess  of 


Receipts 


Expenditures 


$182  29 

$182  29 

$88  64 

$655  17 

9,405  50 

9.405  50 

335  22 
31  51 

$42  75 

42  75 

24  25 

96  70 

2 150  04 

88  20 

238  24 

238  24 

1  10 

1  10 

29  80 
23  25 
181  86 

174  07 

174  07 

144  07 

34  50 

480  00 

16,850  59 

76  65 

799  86 

42  45 
54  00 

20  00 

12  17 

12  17 

$9,911  90 

$164  22 

$10,076  12 

$19,691  56 

$495  20 

V 

1 

2 

$14  70 

1,027  50 

203  00 

49  10 

3 

4 

5 

6 



7 

8 

9 

10 

11 

12 

13 

$1,294  30 

» Towns  district  school  superintendent's  salary. 
*  Cash  in  bank  not  previously  taken  up  in  records. 


362  County  Government  [Part 


TABLE  20 

Net  Results  County  Financing,  1914  —  Expenditures,  Loans 
AND  Contributions 

Aside  from  the  revenues  from  taxes  as  given  in  Table  14,  the 
county  meets  its  expenditures  from  (1)  bonds  or  loans  issued,  and 
(2)  contributions  made  to  such  expenditures  by  the  State  and  various 
municipal  subdivisions.  The  purpose  of  this  table  is  to  show  the 
amount  which  must  be  met  from  tax  funds. 

Net  expenditures  for  general  government: 

The  items  included  under  general  government  are  stated  in  Table 
10.  The  amounts  under  this  title  are  net,  i.  e.:  the  gross  amounts 
expended  in  each  county  for  such  items  less  the  revenues  and  returns 
as  shown  in  Table  21. 

County  improvements: 

The  amounts  entered  in  this  column  are  the  gross  amounts 
expended  for  county  buildings  and  highways  less  the  income  from 
sales  of  county  property,  insurance  recoveries,  and  premiums  on 
construction  bonds  as  shown  in  Table  27. 

Columns  1  and  2  are  added  to  show  the  net  expenditures  for 
governmental  purposes. 

County  indebtedness: 

A  large  proportion  of  the  amount  required  for  county  improve- 
ments is  met  by  the  issue  of  county  bonds.  These  bonds  must 
of  course  be  ultimately  paid  from  taxes.  This  column,  taken  from 
Table  31,  shows  the  difference  between  the  expenditures  in  payment 
of  bonds  and  loans  and  the  amomit  received  from  bonds  and  loans 
issued. 

In  case  the  amount  paid  exceeds  the  amount  received,  the  differ- 
ence is  added  to  the  general  governmental  expenditures  to  show  the 
total  amount  met  from  contributions  and  taxes.  In  case  the  amount 
received  exceeds  the  amount  paid,  the  difference  is  subtracted  from 
the  expenditures  for  county  government  for  the  same  purpose. 


IV]  Tables  Relative  to  County  Finance  363 

Contrihutio7is: 

The  nature  of  these  receipts  and  expenditures  is  shown  in  Table  34, 
from  which  the  amounts  included  in  this  column  are  taken.  If  the 
amount  paid  exceeds  the  amount  received,  the  difference  is  added 
to  the  amount  of  the  sixth  column  to  show  the  net  expenditures  met 
from  other  county  funds;  if  the  amount  received  exceeds  the  amount 
expended,  the  difference  is  subtracted  for  the  same  purpose. 

Tables  20  and  14  balance.  The  last  column  of  Table  20  is  the 
same  is  the  last  column  of  Table  14  and  checks  the  accuracy  of  the 
reports  as  submitted  by  the  several  county  treasurers. 


364 


COUIS'TY    GOVEKNMENT 


[Part 


Table  20  —  Net  Results 
Expenditures,  Loans 


Net  Expenditures 

Net 

expenditures 

for 

county 

government 

County 

General 
government  i 

County 
improvements  ^ 

Net 
reduction 

Class  I 

$3,505,811   12 

2.813,688  79 

4,402,492  95 

3,328.858  24 

994.589  12 

$983,958  30 

963,488  04 

1,305,851   35 

711,821   18 

247,283  19 

$4,489,769  42 
3,777,176  83 
5,708.344  30 
4,040.679  42 
1,241,872  31 

Add 

Class  II                            

Class  III 

Class  IV 

$44,487  09 

Class  V                               

State          

$15,045,440  22 

$4,212,402  06 

$19,257,842  28 



COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester.  .  .  . 


Totals $3,505,811  12 


$1,612,958  76 

889.391  28 

1.003.461  08 


$181,039  82 
126,052  21 
676.866  27 


$1,793,998  58 
1,015,443  49 
1,680.327  35 


$983,958  30  $4,489,769  42 


CLASS 

$115,956  42 
51,203  80 


$167,160  22 


1.  Onondaga. 

2.  Albany.  .  . 

3.  Oneida. . . . 

4.  Rensselaer. 

Totals 


1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara 

5.  Ulster 


6.  St.  Lawrence. 

7.  Schenectady. 

8.  Dutchess. . .  . 

9.  Nassau 

10.  Steuben 


11.  Jefferson.  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals 


iFrom  Table  21. 

2  From  Table  27. 

3  From  Table  31. 


$843,696  73 
843.275  42 
633.256  77 
493.4.59  87 

$366,043  01 

220.367  34 

98.994  29 

278.083  40 

$1,209,739  74 

1.063.642  76 

732.224  06 

771,543  27 

CLASS 
$18,750  71 

102,633  60 

$2,813,688  79 

$963,488  04 

$3,777,176  83 

$121,384  31 

$420,529  72 
147,934  57 
291,434  39 
238,469  38 
264,316  96 

190,332  69 
307,045  20 
257.108  28 
975.578  65 
210.760  55 

282.898  89 
265.945  09 
233.180  29 
185.011  25 
131.949  04 


$4,402,492  95 


$64,226  55 
47,152  18 
63,843  38 

333,842  72 
55,505  52 

132,320  68 
101,767  33 

39,328  54 
154,873  70 

45,029  21 

37.748  94 

6,746  45 

122,536  08 

91,223  45 
9,706  02 


$1,305,851  35 


$484,756  27 

195.086  75 

355,277  77 

572.312  10 

319,822  48 

322,653  37 

408,812  53 

296,434  82 

1,130.452  35 

255,789  76 

320,647  83 

272,691  54 

355,716  37 

276,234  70 

141,655  66 


$5,708,344  30 


CLASS 

$22,927  00 
12.000  00 


46,000  00 


7,806  92 
i5,"i94'77 


28,000  00 
27,500  00 


3,000  00 


$162,428 


IV] 


Tables  Relative  to  County  Finance 


365 


of  County  Financing,  19 14 
AND  Contributions 


Indebtedness  ^ 

Amount 

met  from 

contributions 

and  taxes 

Contributions  * 

Net 

expenditures 

from  other 

county  funds  ^ 

Net  increase 

Excess  of 
expenditures 

Excess  of 
receipts 

Deduct 
$364  511  73 

$4,125,257  69 
3,384,873  55 
5,071,591   19 
4,085,166  51 
1,070,576  43 

Add 
$225,623  76 

Deduct 

$4,350,881  45 
3,110,136  79 
4,828,827   11 
3,804,582  82 
1,021,794   21 

I 

392,303  28 

$274,736  76 

242,764  08 

280,583  69 

48,782  22 

II 

636  753  11 

III 

IV 

171  295  88 

V 

6 $1,520, 376  91 

$17,737,465  37 

6 $621, 242  99 

$17,116,222  38 

state 

$1,909,955  00 
1,066,647  29 
1,148,655  40 

$50,973  27 

39,279  40 

135,371  09 

$1,960,928  27 

1,105,926  69 

1,284,026  49 

$531,671  95 

$531,671  95 

$4,125,257  69 

$225,623  76 

$4,350,881   45 



II 


$1,228,490  45 
687,533  63 
834,884  66 
633,964  81 

$57,914  84 

107,700  73 

65,530  98 

43,590  21 

$1,170,575  61 
679,832  90 
769,353  68 
590.374  60 

$376  109  13 

137,578  46 

$513,687  59 

$3,384,873  55 



$274,736  76 

$3,110,136  79 

III 


$33,349  75 
44,898  00 


80,862  15 
138,366  23 


423.127  05 


40,685  34 
67,893  28 


$799,181  80 


$507,683  27 
207,086  75 
351,928  02 
527,414  10 
365,822  48 

241,791  22 
270,446  30 
304,241  74 
707,325  30 
270,984  53 

348,647  83 
300,191  54 
315,031  03 
208,341  42 
144,655  66 


$5,071,591 


$19,692  97 
44,916  47 


403  43 


$65,012  87 


$36,394  92 


18,506  07 
33,510  33 

42,717  26 
14,938  97 
11,787  01 


12,753  82 

71,912  59 
17,223  96 
32,565  29 
15,047  51 
419  22 


$307,776  95 


$471,288  35 
226,779  72 
396,844  49 
508,908  03 
332,312  15 

199,073  96 
255,507  33 
292,454  73 
707,728  73 
258,230  71 

276,735  24 
282,967  58 
282,465  74 
193,293  91 
144,236  44 


$4,828,827  11 


*From  Table  34. 
» See  Table  14. 
Net  amount. 


366 


County  Government 


[Part 


Table  20  —  Net  Results 

Expenditures,  Loans 


iFrom  Table  21. 

2  From  Table  27. 

3  From  Table  31. 
*  From  Table  3  4. 


Net  Expenditures 

Net 

expenditures 

for 

county 

government 

County 

COUNTY 

General 
government  i 

County- 
improvements  2 

Net 
reduction 

1 

I 

Add 
CLASS 

1.  Saratoga.  .  .  . 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 

6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland .  .  . 

11.  FrankUn. . . . 

12.  Delaware 

13.  Fulton 

14.  Columbia.  .  . 

15.  Allegany .  .  .  . 

16.  Madison.  .  .  . 

17.  Livingston. . . 

18.  Genesee 

19.  Chenango .  .  . 

20.  Tompkins .  .  . 

21.  Warren 

22.  Cortland 

Totals 

1.  Sullivan 

2.  Essex 

3.  Orleans 

4.  Wyoming.  .  . 

5.  Greene 

6.  Seneca 

7.  Tioga 

8.  Lewis 

9.  Schoharie.  .  . 

10.  Yates 

11.  Putnam 

12.  Schuvler 

13.  Hamilton.  .  . 

Totals 


$260,065  77 
195,743  67 
252,240  95 
167,446  16 
183,657  17 

91,963  47 
149,655  64 
137,778  67 
183,009  41 
174,002  84 

160,151  09 

97,051  73 

156,013  10 

178,492  42 

102,380  81 

127,685  90 

116,618  37 

106,483  91 

140,465  20 

114,101  92 

151,988  40 
81,861  64 


$3,328,858  24 


$46,714  59 
91,371  87 
35,839  36 
37,093  28 
11,871  15 

14,120  66 
13,724  61 
28,672  66 
17,654  39 
9,919  48 

93,406  43 

16,624  08 

61,979  62 

46,737  90 

22,001  21 

59,816  37 
13,163  30 
6  4  35 
11,807  44 
35,621  64 

29,041  32 
14,644  37 


$711,821  18 


$306,780  36 
287,115  54 
288,080  31 
204,539  44 
195,528  32 

106,084  13 
163,380  25 
166,451  33 
200,663  80 
183,922  32 

253,557  52 
113,675  81 
217,992  72 
225,230  32 
124,382  02 

187,502  27 
129,781  67 
106,479  36 
152,272  64 
149,723  56 

181,029  72 
96,506  01 


$4,040,679  42 


$104,111  49 

117,653  80 

127,297  33 

58,247  69 

116,658  46 

65,378  88 
77,805  79 
69,567  47 
49,987  67 
34,799  14 

72,960  09 
31,455  92 
68,665  39 


$994,589  12 


$13,820  55 

48,878  88 
11,686  98 
16,295  00 
37,011  46 

21,766  53 
1,280  57 
8,977  58 

22,390  11 


32,457  23 
10,908  84 
21,809  46 


$247,283  19 


$117,932  04 

166,532  68 

138,984  31 

74,542  69 

153,669  92 

87,145  41 

79,086  36 

78,545  05 

72,377  78 

34,799  14 

105,417  32 
42,364  76 
90,474  85 


$1,241,872  31 


$17,480  67 
8,110  84 


32,737  87 


11,000  00 

531  94 

24,357  62 

43,000  00 


6 

354 

70 

10 

277 

78 

10 

722 

39 

14.949  66 
15,025  00 


10,000  00 
12,655  54 


$217,204  01 


CLASS 


$27,111  88 

'  io.ooooo 


16,370  41 
3,446  20 


4,000  00 


$60,928  49 


IV] 


Tables  Relative  to  County  Finance 


367 


of  County  Financing,  19 14 

AND  Contributions  —  concluded 


Indebtedness ' 

Amount 

met  from 

contributiona 

and  taxes 

Contributions  * 

Net 

expenditures 

from  other 

county  funds  ^ 

Net  increase 

Excess  of 
expenditures 

Excess  of 
receipts 

Deduct 
IV 

Add 

Deduct 

$67,469  13 


2,495  00 


20,252  79 


8,000  00 
60,000  00 


$172,716  92 


$239,311  23 
304,596  21 
296,191  15 
202,044  44 
228,266  19 

106,084  13 
174,380  25 
166,983  27 
225,021  42 
226,922  32 

233,304  73 
120,030  51 
209,992  72 
235,508  10 
109,882  02 

127,502  27 
140,504  06 
106,479  36 
167,222  30 
164,748  56 

191,029  72 
109,161  55 


$4,085,166  51 


$7,935  93 


14,206  88 


6,027  50 


669  39 
8,107  63 


$36,947  33 


$29,004  73 

9,386  61 

25,879  78 


3,446  17 


4,458  56 


19,625  52 
18,451  67 

24,600  33 
7,854  49 

52,148  18 
6,632  05 
5,903  41 


5,207  90 
24,858  41 
57,626  49 

17,179  94 

5,266  78 


?317,531  02 


$210,306  50 
295,209  60 
270,311  37 
209,980  37 
224,820  02 

120,291  01 
169,921  69 
173,010  77 
205,395  90 
208,470  65 

208,704  40 
112,176  02 
157.844  54 
228,876  15 
103,978  61 

128,171  56 
148,611 
101,271  46 
142,363 
107,122  07 

173,849  78 
103,894  77 


$3,804,582  82 


$8,000  00 

$109,932  04 

151,858  43 

166,096  19 

68,542  69 

163,669  92 

^6,167  65 
95,456  77 
81,991  25 
51,377  78 
34,799  14 

109,417  32 

36,965  14 

6,637  41 

$1,428  81 

$111,360  85 

130,331  45 

156,091  88 

80,025  06 

134,631  27 

3,139  80 
99,895  85 
66,278  07 
47,591  09 
38,870   14 

107,765  82 

39,307  72 

6,505  21 

14,674  25 

$21,526  98 
10.004  31 

6,000  00 

11,482  37 

29.038  65 

93,313  06 

9,307  45 
4,439  OS 

15,713  18 
3,786  69 

21,000  00 

4,071  00 

1,651   50 

5  399  62 

2,342  58 

83,837  44 

132  20 

$232,224  37 

$1,070,576  43 

$33,071  29 

$81,853  51 

$1,021,794  21 

5  See  Table  14. 

«  Receipts  from  sales  of  property  more  than  cost  of  improvement. 

">  Increase  in  debt  in  excess  of  cost  of  county  government. 


368  County  Government  [Part 


TABLE  21 

Results  of  County  Financing,  1914  —  Cost  of  General 
Government 

The  items  included  in  the  cost  of  general  government  are  stated  in 
Table  10,  and  the  amounts  expended  for  such  several  items  are 
shown  in  Tables  42  et  seq. 

For  the  purpose  of  showing  the  net  cost  of  general  government 
there  are  here  indicated  the  revenues  and  returns  of  the  county  from 
the  earnings  of  its  officers  and  property. 

Earnings  of  county  officers: 

In  the  early  statutes  of  the  State  most  of  the  county  officers  were 
compensated  for  their  services  by  fees  collected  from  the  persons  in 
behalf  of  whom  services  were  performed.  As  the  practice  became 
more  common  of  compensating  such  officers  by  salaries  instead  of 
fees,  either  by  statutes  providing  for  such  salaries  or  by  construction 
of  the  courts,  the  fees  so  received  were  required  to  be  paid  into  the 
county  treasury  for  the  use  and  benefit  of  the  county.  Practically 
the  whole  of  the  amounts  here  entered  arise  from  such  fees. 

Interest  and  earnings  of  county  property: 

The  County  Law  requires  that  the  county  treasurer  shall  deposit 
county  funds  in  banks  at  the  agreed  rate  of  interest.  In  some 
counties  there  are  minor  receipts  from  rentals  and  other  earnings  of 
property  owned  by  the  county.     (See  Table  23.) 

Fines  and  forfeits: 

Under  this  title  are  entered  the  amounts  received  by  the  county 
from  these  sources. 

Earnings  of  penal  institutions: 

Counties  having  penitentiaries  are  permitted  by  law  to  contract 
with  other  counties  for  the  maintenance  of  prisoners  sentenced  to 
such  penitentiaries.  Occasionally  the  county  finds  it  necessary 
during  the  repair  of  its  own  jail  to  temporarily  transfer  its  prisoners 


IV]  Tables  Relative  to  County  Finance  369 

to  the  jail  in  an  adjoining  ^county.  The  expenses  of  the  mainte- 
nance of  such  prisoners  is  paid  by  the  county  making  such  transfer 
to  the  county  to  which  the  transfer  is  made. 

In  most  penitentiaries  and  in  some  jails,  prisoners  are  given 
emploj^ment,  and  products  of  the  labor  are  sold  by  the  county. 
The  amounts  received  are  included  in  this  column. 

Minor  amounts  are  occasionally  received  by  such  institutions  from 
other  sources  and  are  included  herein. 

Premiums  or  accrued  interest  on  refunding  bonds: 

When  bonds  maturing  are  met  by  the  proceeds  of  new  bonds 
issued  (refunding  bonds)  the  premium  received  on  such  new  bonds 
should  be  converted  into  a  sinking  fund  for  the  redemption  of  such 
bonds.  But  this  procedure  is  rarely  or  never  followed  in  the  counties 
of  this  State.  The  moneys  received  from  such  premiums  are  usu- 
ally applied  to  the  general  governmental  purposes.  They  are  there- 
fore here  included  as  a  revenue  to  general  government. 

It  is  probable  that  this  column  is  inaccurate  in  many  counties  for 
the  reason  that  county  treasurers  in  making  their  reports  have 
failed  to  distinguish  between  bonds  issued  for  construction  and 
bonds  issued  for  refunding  purposes. 

Earnings  of  charitable  institutions: 

Many  of  the  almshouses  of  the  State  have  farms  connected  with 
them.  The  products  of  the  farm  are  sold  for  the  benefit  of  the 
county.  Frequently  payments  are  made  to  the  county  for  the 
maintenance  of  inmates  of  its  charitable  institutions.  The  amounts 
so  received  with  other  minor  receipts  are  included  in  this  column. 

The  total  refunds  and  receipts  are  deducted  from  the  gross  cost 
of  general  government  to  show  the  net  cost  of  general  government. 


370 


County  Government 


[Part 


Table  21  —  Results  of 
Cost  of  General 


Total  cost  of 

general 
government  i 

Class  I         

$3,850,112  18 
2,980,127  05 
4,765,727  70 
3,522,577  55 
1,062,138  03 

Class  II 

Class  III 

Class  IV      

Class  V 

State     

$16,180,682  51 

Revenues  and 

Earnings 
of  county 
officers  2 

Interest 
and 

earnings 
of  county 
property  3 

Fines  and 
forfeits  * 

$126,218  93 

82,709  98 

221,205  40 

115,462  83 

35,139   17 

$71,786  58 

28,930  72 

66,648  50 

34,205  40 

5,361   50 

$8,147  75 
5,568  00 

18,507  59 
8,250  62 
4,673  77 

$580,736  31 

$206,932  70 

$45,147  73 

COUNTY 


1.  Erie 

2.  Monroe.  .  .  . 

3.  Westchester. 


Totals . 
Averages.  .  , 


$1,777,135  83 
1,008,792  95 
1,064,183  40 


$3,850,112  18 
1,283,370  72 


$57,563  04 
55,658  04 
12,997  85 

$44,707  82 

20,322  94 

6,755  82 

CLASS 

$3,141  00 

1,713  75 

3,293  00 

$126,218  93 
42,072  97 

$71,786  58 
23,928  86 

$8,147  75 
2,715  91 

CLASS 


1.  Onondaga. 

2.  Albany 

3.  Oneida .  .  .  . 

4.  Rensselaer. 


Totals. 
Averages . . 


$955,604  19 
854,500  14 1 
664,141  26 
505,881  46 


$2,980,127  05 
745,031  76 


$62,638  91 

1,148  46 

15,438  84 

3.483  77 

$10,804  35 
6,721   58 
6,578  35 
4,826  44 

$1,650  00 

1,106  00 

2,801  00 

11  00 

$82,709  98 
20,677  49 

$28,930  72 
7,232  68 

$5,568  00 
1,392  00 

1 .  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara.  .  .  . 

5.  Ulster 


6.  St.  Lawrence. 

7.  Schenectady. 

8.  Dutchess.  .  .  . 

9.  Nassau 

10.  Steuben 


11.  Jefferson 

12.  Broome 

.13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 


Totals. 
Averages. . 


CLASS 

$445,855  21 ; 

$13,301  62 

$837  73 

$300  00 

180,186  42! 

23,272  90 

2,135  20 

1.370  60 

312,748  59 

6,003  01 

7,956  13 

300  00 

264,145  71 

13,381  45 

4,638  02 

5,429  00 

285,127  40 

17,376  03 

156  73 

200  00 

211,678  55 

13,942  22 

1,203  13 

1,890  00 

332,637  81 

15,300  43 

2,982  40 

907  00 

266,461  27 

2,479  44 

3,643  97 

365  00 

1,047,225  07 

36,958  90 

32,838  25 

1,956  87 

229,062  14 

14.379  02 

737  01 

1,193   12 

296,005  71 

9,622  18 

2,653  64 

775  00 

289,695  16 

14,614  83 

2,804  01 

280  00 

254,552  65 

14,164  58 

2.333  45 

1,411  00 

203,185  36 

14,805  87 

1,271   77 

1,000  00 

147,160  65 

12,102  92 

457  06 

1,130  00 

$4,765,727  70 

$221,205  40 

$66,648  50 

$18,507  59 

317,715  18 

1            14,747  03 

1^ 

4,443  23 

1,233  84 

1  See  Tables  41  and  42. 

2  From  Table  22. 

3  From  Table  23. 
*  From  Table  24. 


IV] 


Tables  Relative  to  County  Finance 


371 


County  Financing,  19 14 
Government 


Returns  from  General  Government 

Net  cost  of 

general 
government 

Earnings 

of  penal 

institutions  5 

Premiums 
and  accrued 
interest  on 

refunding 
bonds  8 

Earnings 
of  charitable 
institutions  ' 

Total 

$66,225  30 

24,834  66 

3,553  41 

153  18 

$36,042  52 

283  33 

5,515  43 

1,464  84 

1,742  40 

$35,879  98 
24,111  57 
47,804  42 
34,182  44 
20,632  07 

$344,301  06 

166,438  26 

363,234  75 

193,719  31 

67,548  91 

$3,505,811    12 

2,813,688  79 

4,402,492  95 

3,328,858  24 

994,589   12 

II 
III 
IV 

V 

$94,766  55 

$45,048  52 

$162,610  48 

$1,135,242  29 

915,045,440  22 

State 

I 

$36,600  91 

$22,164  30 

12,082  55 

1,633  13 

$164,177  07 

119,401  67 

60,722  32 

29,624  39 

$36;042'52 

$66,225  30 
33,112  65 

$36,042  52 
36,042  52 

$35,879  98 
11,959  99 

$344,301  06 
114,767  02| 

5  From  Table  25. 

6  From  Table  24. 
'  From  Table  26. 


Ill 

$1,364  27 

$9,521  87 

$25,325  49 
32,251  85 
21,314  20 
25,676  33 
20,810  44 

21,345  86 
25,592  61 
9,354  99 
71,646  42 
18,301  59 

13,106  82 
23,750  07 
21,372  36 
18,174   11 
15,211   61 

$98  00 

93  751                6.961  31 

2,227  86 
3,077  68 

3,659  00 
1,537  17 
2,866  58 
31  00 
1,826  12 

651  51 
131  00 

4;734'61 

264  00 
166  32 

97  40 

56  00 

6,051  23 
2,051  35 
1,096  47 
1,521   63 

920  31 

491  67 

S3.. 533  41 
507  63 

$5,515  43 
1,103  09 

$47,804  42 
3,414  60 

$363,234  75 
24,215  65 

$1,612,958  76 

889,391  28 

1,003,461  08 


$3,505,811  12 
1,168,603  70 


II 

824,579  92 

$12,234  28 
1,965  35 
5,811  56 
4,100  38 

$111,907  46 
11,224  72 
30,884  49 
12,421  59 

$843,696  73 
843,275  42; 
633,256  77 
493  459  87 

$283  33 

254  74 

$24,834  66 
12,417  33 

$283  33 
283  33 

$24,111  57 
6,027  89 

$166,438  26 
41,609  56 

$2,813,688  79! 
703,422  19j 

$420 

,529  72 i 

147 

934 

57  j 

291 

434 

39 

238 

469 

38 

264 

316  96 

190 

332  69 

307 

045 

201 

257 

106 

28  i 

975 

578 

65 

210 

760 

55 

282 

898 

89 

265 

045  091 

233 

180 

29 

185,011 

25 

131 

949 

04 

$4,402 

492 

95 

293 

— 

499 

53 

372 


County  Government 


[Part 


Table  21  —Results  of 

Cost  of  General 


COUNTY 


1.  Saratoga. . . . 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 

6.  "Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland. .  . 

11.  Franklin 

12.  Delaware .  .  . 

13.  Fulton 

14.  Columbia..  . 

15.  Allegany 

16.  Madison 

17.  Livingston. . 

18.  Genesee .... 

19.  Chenango.  .  . 

20.  Tompkins.  .  . 

21.  Warren 

22.  Cortland.... 

Totals 

Averages , 

1.  Sullivan 

2.  Essex 

3.  Orleans 

4.  Wyoming. .  .  , 

5.  Greene 

6.  Seneca 

7.  Tioga 

8.  Lewis 

9.  Schoharie 

10.  Yates 

11.  Putnam.  .  .  . 

12.  Schuyler 

13.  Hamilton.  .  . 

Totals 

Averages 


Total  cost  of 

general 
government  i 


Revenues  and 


$275,224  88 
213,016  21 
264,745  17 
173,690  96 
199,993  77 

106,955  36 
157,214  04 
146,863  99 

184.676  10 
179,631  90 

171,882  96 
103,837  14 
163,893  38 

183.677  80 
111,828  68 

137,013  09 
124,511  53 
116,792  34 
144,651  26 
122,350  35 

154,832  95 
85,293  69 


$3,522,577  55 
160,117  16 


Earnings 
of  county 
officers  2 


Interest 
and 

earnings 
of  county 
property  ' 


Fines  and 
forfeits  * 


$10,566  53 

8,835  76 

7,673  80 

2,002  74 

10,215  76 

11,296  26 

5,544  83 

5,579  76 

1,185  40 

76  78 

5,284  96 
4,514  07 
4,996  04 
2,482  49 
5,259  48 

7,594  48 
6,575  45 
6,333  20 
787  08 
7,392  86 

691  63 
573  47 


$115,462  83 
5,248  31 


$3,103  75 
2,029  18 
2,441  37 
4,192  06 
3,814  52 

3,053  86 
1,594  30 
1,155  88 
386  29 
4,008  20 

1,635  58 

206  02 

1,797  73 

1,293  61 

313  51 


25  07 

,130  73 

114  09 

56  51 

905  83 

77  65 


$34,205  40 
1,554  79 


CLASS 


$1 

1 

,000  00 

,563  00 

50  00 

250 

00 

267 
95 

62 
00 

2 

,415  00 
100  00 
550  00 

100 

00 

185  00 
100  00 

1,575  00 


$8,250  62 
634  66 


CLASS 


$111,022  58 

121,675  78 

138,735  46 

71,319  21 

120,488  50 

72,589  14 
79,176  04 
75.209  02 
51,311  09 
39,681  87 

79,171  19 
33,092  76 
68,665  39 

$5,578  57 

72  46 

5,936  90 

5,572  64 

2,827  04 

4,814  35 
856  56 

2,863  84 
908  44 

2,352  09 

1,812  30 
1,543  98 

$157  88 

1.276  10 

495  25 

674  37 

500  00 

788  52 
150  00 
819  35 

$300  0  0 
1,030  77 

500  00 
1,042  00 

503  00 

300  00 
1.000  00 

261  32 

145  85 
92  86 

$1,062,138  03 
81,702  92 

$35,139  17 

2,928  26 

$5,361  50 
446  79 

$4,673  77 
667  68 

iSeeiTables4l!and  42. 
'From] Table  22. 
»FromJTable323. 
*  FromjTable  24. 


IV] 


Tables  Relative  to  County  Finance 


373 


County  Financing,  19 14 

Government  —  concluded 


Returns  from  General  Government 


Earnings 
of  penal 

institutions  ^ 


Premiums 
and  accrued 
interest  on 

refunding 
bonds  » 


Earnings 
of  charitable 
institutions  ^ 


Total 


IV 

$1,333  33 

$155  50 

5,407  60 

826  05 

$15,159  11 

17,272  54 

12,504  22 

6,244  80 

16.336  60 

14,991  89 
7,558  40 
9.085  32' 
1.666  69 
5.629  06 

11,731  87 
6,785  41 
7,880  28 

5.185  38 
9,447  87 

9,327  19 

7,893  16 

10,308  43 

4.186  06 
8,248  43 

2,844  55 
3,432  05 

$3i  78 

2,274  54 

391  77 

419  27 

2,082  06 

1.544  08 

2,396  33 
1,965  32 
405  00 
1,409  28 
3,874  88 

643  05 
1,292  64 
2,659  50 
3,183  49 

799  06 

1,247  09 
1,205  93 

131  51 

120  00 

i  40 

$153  18 
51  06 

SI, 464  84 
732  42 

$34,182  44 
1,709  11 

$193,719  31 
8,805  42 

$874  64 
1,642  65 
4.505  98 
5.784  51 

$6,911  09 

4,021  98 

11,438  13 

13,071  52 

3,830  04 

7.210  26 
1,370  25 
5,641  55 
1,323  42 
4,882  73 

6.211  10 
1,636  84 

8 $1,607  39 



63  69 

958  36 

279  97 

2,269  32 

4,252  95 

135  01 

$1,742  40 
871  20 

$20,632  07 
2,292  45 

$67,548  91 
5,629  07 

Net  cost  of 

general 
government 


$260,065 

77 

195 

743 

67 

252 

240 

95 

167 

446 

16 

183 

657 

17 

91 

963 

47 

149 

655 

64 

137 

778  67! 

183 

009 

41 

174 

002 

84 

160 

151 

09 

97 

051 

73 

156 

013 

101 

178 

492 

42 

102 

380 

81 

127 

685 

901 

116 

618 

37 

106 

4S3 

91 

140 

465 

20 

114 

101 

92 

151 

988 

40 

81 

861 

64 

$3,328 

858 

24 

151 

311 

73 

$104,111  49 

117,653  80 

127,297  33 

58,247  69 

116,658  46 

65.378  88 
77,805  79 
69,567  47 
49,987  67 
34,799  14 

72,960  09 
31.455  92 
68,665  39 


$994,589  12 
76,506  85 


5  From  Table  25. 
«  From  Table  24. 
■<  From  Table  26. 
« Interest  on  building  bonds. 


[Part  IV]      Tables  Relative  to  County  Finance  375 


TABLE  22 

Revenues  and  Returns  from  General  Government — Earnings 
OF  County  Offices 

Sale  of  election  publications: 

The  Election  Law  provides  for  the  sale  by  the  county  of  certain 
publications  by  the  election  commissioners.  The  amount  included 
in  this  column  is  the  amount  reported  by  the  county  treasurer  as 
received  from  this  source. 

Fees  and  commissions  to  county  officers: 

This  portion  of  this  table  analyzes  the  fees  reported  by  county 
treasurers  as  received  from  the  several  county  officers.  The  total 
fees  received  are  added  to  the  total  amount  from  sales  to  give  in 
column  1  the  total  amount  received  from  earnings  of  county  offices. 


376 


County  Government 


[Part 


Table  22  —  Revenues  and 
Earnings  of 


Total! 

Sales  of 

elections 

publications 

County 
treasurer 

Class  I                                      

$126,218  93 

82,709  98 

221,205  40 

115,462  83 

35,139   17 

$57  22 

108  80 

28  10 

65  68 

$15,628  34 

Class  II           

20,915  39 

Class  III                     

40,024  28 

Class  IV 

22,816  79 

Class  V 

6,206  96 

State 

$580,736  31 

$259  80 



$105,591  76 

COUNTY 


1.  Erie 

2.  Monroe 

3.  Westchester. 


Totals. 
Averages.  . 


1.  Onondaga. 

2.  Albany  .  .  . 

3.  Oneida 

4.  Rensselaer. 


Totals. 
Averages.  . 


1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara 

5.  Ulster 


St.  Lawrence. 
Schenectady. 
Dutchess. .  .  . 
Nassau 


10.  Steuben. 


11.  Jefferson.  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 


Totals. 
Averages . . . 


iSee  table  21. 

2  Costs  and  expenses  of  litigation  recovered. 


$57,563  04 
55,658  04 
12,997  85 


$62,638  91 
1,148  46 

15,438  84 
3,483  77 

$104  00 
4  80 

$82,709  98 
20,677  49 

$108  80 
54  40 

CLASS 

$4,502  85 

8,299  55 

2,825  94 


$15,628  34 
5,209  44 


CLASS 

$14,807  96 

1,044  46 

2,891  97 

2,171  OO 


$20,915  39 
5.228  84 


$13,301  62 

23,272  90 

6,003  01 

13,381  45 

17,376  03 

13,942  22 
15,300  43 
2,479  44 
36,458  90 
14,379  02 

9,622  18 
14,614  83 
14,164  58 
14,805  87 
12,102  92 

CLASS 
$635  5^ 

4,621  el 

$26  65 
1  45 

5,737  86 

1,147  73 

451  32 

1,874  84 

596  19 

2,366  19 

10,727  85 

2,974  23 

2,609  90 
3,864  67 

2,351  62 

64  70 

$221,205  40 
14,747  03 

$28  10 
14  05 

$40,024  28 
2,858  88 

IV] 


Tables  Relative  to  County  Finance 


377 


Returns  from  General  Government 

County  Offices 


Fees  and  Commissions  of  County  Officers 

COUNTY   CLERK 

Surrogate 

Sheriff 

Other  officers 

Total 

Court  fees 

Registration 
fees 

$12,547  51 
2,086  10 

$86,770  63 
57,842  11 

155,465  25 
85,820  88 
27,912  80 

$1,673  10 

$8,957  09 

1,757  58 

9,864  02 

3,251  09 

325  40 

$585  04 

9,'986'89 

417  08 

$126,161  71 

82,601   18 

221,177  30 

115,397  15 

35,139  17 

4,301  31 

2,393  50 

521  06 

1,541  55 
697  81 
172  95 

$21,849  48 



$413,811  67 

$4,085  41 

$24,155  18 

$10,983  01 

$580,476  51 

$43,200  34 
43,570  29 

$260  50 
1,412  60 

$8,957  09 

$585  04 

$57,505  82 
55,658  04 
12,997  85 

$2,375  60 

10,171  91 

$12,547  51 
6,273  85 

$86,770  63 
43,385  31 

$1,673  10 
836  55 

$8,957  09 
8,957  09 

$585  04 
585  04 

$126,161  71 
42,053  90 

II 

$12,515  06 
16,521  50 

$151  05 
944  50 
238  50 
196  00 
137  75 

173  20 

$13,301  62 

23,272  90 

5,976  36 

13,380  00 

17,376  03 

13,942  22 
15,300  43 
2,479  44 
36,458  90 
14,379  02 

9,622  18 
14,614  83 
14,164  58 
14,805  87 
12,102  92 

$650  72 

$534  51 

11,774  52 
8,010  98 

10,281  59 
14,704  24 

261  75 

2 $8, 775  98 
U,204  91 

242  43 

165  25 

ii3  25 

2,397  94 

258  40 

1,483  29 

21,269  78 
9,888  78 

9,622  18 

9,787  67 

8,704  23 

11,628  62 

10,756  10 

580  04 

1,257  61 



252  15 

1,965  11 

1,319  34 

825  63 

1,143  35 

276  34 

138  77 

$4,301  31 
614  47 

$155,465  25 
11,958  86 

$1,541  55 
385  39 

$9,864  02 
758  77 

$9,980  89 
4,990  49 

$221,177  30 
14,745  15 

II 

$1,399  91 

$45,986  23 

$444  81 

$62,638  91 

1,044  46 

15,434  04 

3,483  77 

686  19 

11,855  88 

1,312  77 

$2,086  10 

$57,842  11 
28,921  05 

$1,757  58 
878  79 

$82,601   18 
20,650  29 

1,043  05 

'Sundry  fees  of  county  clerk. 


378 


County  Government 


[Part 


Table  22  —  Revenues  and  Returns 
Earnings  of  County 


COUNTY 


1.  Saratoga.  .  .  . 

2.  Montgomery. 

3.  Herkimer. . . . 

4.  Chemung.  .  . 

5.  Ontario 

6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland.  .  . 

11.  Franklin,  .  .  . 

12.  Delaware 

13.  Fulton 

14.  Columbia.  .  . 

15.  Allegany .... 

16.  Madison.  .  .  . 

17.  Livingston.  . 

18.  Genesee 

19.  Chenango.  .  . 

20.  Tompkins.. . 

21.  Warren 

22.  Cortland 

Totals 

Averages 


Total  1 


Sales  of 

elections 

publications 


County 
treasurer 


$10,566  53 

8,835  76 

7,673  80 

2,002  74 

10,215  76 

11,296  26 
5,544  S3 
5,579  76 
1,185  40 

76  78 

5,284  96 
4,514  07 
4,996  04 
2,482  49 
5,259  48 

7,594  48 
6,575  45 
6,333  20 
787  08 
7,392  86 

691  63 

$095 

CLASS 

$3,493  32 

4,805  51 

8  32 

1,993  29 

1,921  23 

1,854  39 

5843 

4  30 
2  00 

1,228  21 

1,088  05 

1,126  97 

76  78 

1,236  82 

464  28 

1,913  16 

31  67 

224  87 
787  08 

83  22 

573  47 

479  62 

$115,462  83                   .$65  68 
5,248  31                      16  42 

$22,816  79 
1.267  59 

1    Sullivan 

$5,578  57 

72  46 

5,936  90 

5,572  64 

2,827  04 

4,814  35 
856  56 

2,863  84 
908  44 

2,352  09 

1,812  30 
1,543  98 

CLASS 

$1  015  07 

2    Essex 

72  46 

1,461   50 

4.  Wyoming 

594  87 
435  72 

6    Seneca         

793  72 

7.  Tioga 

739  78 

8    Lewis 

165  12 

9.  Schoharie 

10.  Yates 

434  93 

11    Putnam                  .    . 

330  18 

12.  Schuyler 

163  01 

13.  Hamilton          

Totals 

$35,139  17 
2,928  26 

$6,206  96 

Averages 

564  26 

See  Table  21. 


IV] 


Tables  Relative  to  County  Finance 


379 


from  General  Government 
Offices  —  concluded 


Fees  and  Commissions  of  County  Officers 


COUNTY   CLERK 


Court  fees 


Registration 
fees 


Surrogate 


Sheriflf 


Other  officers 


Total 


IV 

$243  74     $6,296  441       $12  571      $520  46 

$10,566  53 

8,835  76 

7,672  85, 

2,002  741 

10,215  76 

11,296  26 

5,544  831 

5,579  76: 

1,126  97i 

76  78 

5,280  66 
4,512  07 
4,996  04 
2,482  49 
5,259  48 

7,594  48 
6,575  45 
6,333  20 
787  08 
7,392  86 

691  63 
573  47 

3,425  34 
7,251  63 

604  97 

' ' 

362  90 

3  $50  00 

9  45 

8,294  53 

9,010  02 
3,807  94 
3,757  07 

313  12 

118  73 



186  70 

321  98 
612  03 

.... 

122  61 

' 

112  93 

3,649  10 
3,827  87 
2,637  05 
2,482  49 
5,152  13 

6,951  42 
6,376  76 
5,730  20 

281  81 

219  92 

445  83 

107  35 



387  76 

255  30 

64  60 

218  00 

102  42 

isoo 

142  13 



116  34 

7,170  89 

22  41 

342  55 
20  00 

349  08 

73  85 

$2,393  50 
217  59 

$85,820  88 
5,363  80 

$697  81 
116  30 

$3,251  09 
295  55 

$417  08 
139  02 

$115,397  15 
5,245  32 

V 

$4,563  50 

$5,578  57 

72  46 
5,936  90 
5,572  64 
2,827  04 

4,814  35 
856  56 

2,863  84 
908  44 

2,352  09 

1.812  30 
1,543  98 

. 

2  4,429  20 

24,977  77 

2,391  32 

3,757  23 

$46  20 

$ii6"78 

56  17 

263  40 

. 

$521  06 

2,121  49 

473  51 

2,336  29 

1,482  12 
1,380  37 

15  80 



$521  06 

$27,912  80 
2,791  28 

$172  95 
86  47 

$325  40 
108  46 

$35,139  17 
2,928  26 

521  06 

2  All  fees. 

3  County  clerk. 


Expenses  of  clerical  work  in  mortgage  tax  matters  allowed  by  State. 


[Part  IV]     Tables  Relative  to  County  Finance  381 


TABLE  23 

Revenues  and  Returns  of  General  Government  —  Interest 
and  Earnings  of  County  Property 

The  purpose  of  this  table  is  to  show  the  sources  of  receipts  of  this 
nature.  The  "  earnings  of  county  property "  does  not  include 
earnings  of  penal  institutions  (see  Table  25)  nor  earnings  of  chari- 
table institutions  (see  Table  26). 


382 


County  Goveenment 


[Part 


Table  23  —  Revenues  and  Returns 
Interest  and  Eaknings 


Total  1 

Class  I    

$71,786  58 

28,930  72 

66,648  50 

34,205  40 

5,361   50 

Class  II          

Class  III                                    

Class  IV 

Class  V           

State 

$206,932  70 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester 

Totals 

Averages 

1 .  Onondaga 

2.  Albany 

3.  Oneida 

4.  Rensselaer 

Totals 

Averages 

1.  Orange 

2.  Chautauqua 

3.  Siiffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady 

8.  Dutchess 

9.  Nassau 

10.  Steuben 

11.  Jefferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus 

Totals...; 

Averages 


iSee  table  21. 

'  Rental  of  steam  roller. 


$44,707  82 

20,322  94 

6,755  82 


$71,786  58 
23,928  86 


1              $10,804  35 
6,721  58 
6,578  35 
4,826  44 

$28,930 
7,232 

72 

68 

$837 

73 

2 

135 

20 

7 

956 

13 

4 

638  021 

156 

73 

1 

203 

13 

2 

982 

40 

3 

643 

97, 

32 

838  251 

737 

01 

2 

653 

64 

2 

804 

01 

2 

333 

45 

1 

271 

77 

457  06 1 

$66 

648 

5C 

4 

443 

2c 

Interest  from  Deposits 

Deposits 
general  funds 

Deposits 
highway  funds 

$54,035  92 

22,754  91 

23,249  48 

21,932  83 

2,786  23 

$1,941  33 

360  68 

9,092  90 

4,529  78 

887  16 

$124,759  37 

$16,811  85 

CLASS 


$31,101  88 
18,674  26 
4,259  78 

$1,941  33 

$54,035  92 
18,011  97 

$1,941   33 
1,941  33 

CLASg 


$7,129  15 
5,887  61 
5,685  15 
4,053  00 

$121  57 

239  11 

$22,754  91 
5,688  72 

$360  68 
180  34 

CLASS 


$1,386  41 

$440  32 

3,603  30 
156  73 

988  77 
1,057   19 
3,197  59 
4,862  23 

606  09 

2,653  64 

1                  2,680  66 

i                      513  40 

;                   1.192  00 

351  47 

775  05 

805  61 

6,226  94 

844  98 

$23,249  48 
1.788  42 

$9,092  90 
1,818  58 

IV] 


Tables  Relative  to  County  Finance 


383 


from  General  Government 
OF  County  Property 


AND  Returned  Taxes 


$14,229  99 

1.214  61 

32,989   16 

6,100  83 

966  19 


$55,500  78 


$70,207  24 

24.330  20 

65.331  54 
32,563  44 

4,639  58 


$197,072  00 


Earnings  of  Property 

Rentals 

Products 
sold 

Other 
property 
earnings 

Total 

$1,471  21 

4,600  52 

1,103  86 

1,593  60 

721  92 

$108  13 

$1,579  34 

4.600  52 

1,316  96 

1,641  96 

721  92 

$213   10 
48  36 



$9,491   11 

$108  13 

$261  46 

$9,860  70 

I 

II 
III 

IV 
V 

State 


$13,506  94 
723  05 

$44,608  82 [ 

19,397  31! 

6,201   Hi 

$14,229  99 
7,114  99 

$70,207  24 
23,402  41 i 

IT 


$7,129  15 
6,009  18 
6,365  43 
4,826  44 

$680  28 
534  33 

$1,214  61 
607  30 

$24,330  20 
6,082  55 

I  II 


$837  73 

308  47 

7,943  03 

255  16 

$837  73 

2,135  20 

7,943  03 

4,633  51 

156  73 

1,001  61 

2,638  86 

3,501  35 

32,375  51 

707  01 

2,653  64 
2,804  01 
2,294  29 
1,192  00 
457  06 

12  84 

776  06 

303  76 

21,286  34 

100  92 

123  35 
935  91 

105  59 

$32,989   16 
2,749   10 

$65,331   54 
4,355  44 

$99  00 

2  817  50 

554  71 

$99  00 
925  63 
554  71 

$108  13 

$1,471  21 
490  40 

$108  13 
108  13 

$1,579  34 
526  44 

83,675  20 
712  40 
212  92 

$3,675  20 
712  40 
212  92 

$4,600  52 
1.533  50 

.  . 

$4,600  52 
1,533  50 



$13   10 

$13   10 
4  51 

$4  51 

1   52 

343  54 

142  62 

462  74 

30  00 

8  200  00 

201   52 
343  54 
142  62 
462  74 
30  00 

39   16 

79  77 

39   16 

79  77 

$1,103  86 
137  98 

$213   10 
106  55 

$1,316  96 
146  33 

Keep  of  team  at  jail." 


384 


County  Government 


[Part 


Table  23  —  Revenues  and  Returns 
Interest  and  Earnings  of 


COUNTY 


Interest  from  Deposits 


Deposits 
general  funds 


Deposits 
highway  funds 


$3,103  75 
2,029  18 
2,441  37 
4,192  06 
3,814  52 

3,053  86 
1,594  30 
1,155  88 
386  29 
4,008  20 

1,635  58 

206  02 

1,797  73 

1,293  61 

313  51 

869  66 

25  07 

1,130  73 

114  09 
56  51 

905  83 

77  65 

$995  42 

1,542  50 

2,376  61 

599  74 

> 3,698  91 

3,040  05 
973  40 
562  18 
323  05 

1,874  13 

943  76 
159  10 
1,708  24 
967  44 
313  51 

503  97 

CLASS 

$1  988  80 

2    Montgomery                  

373  84 

4.  Chemung        

6    "Wayne           

7.  Clinton 

8.  Washington 

493  37 

9.  Otsego           

10.  Rockland 

11    Franklin              

691  82 

12.  Delaware 

46  92 

13.  Fulton     

14    Columbia                    .            

22  60 

16.  Madison 

361  29 

17.  Livingston        

18.  Genesee 

1,130  73 

20.  Tompkins     

21.  "Warren    

220  09 

551  14 

22.  Cortland     

Totals 

$34,205  40 
1,554  79 

$21,932  83 
1,774  07 

$4  529  78 

Averages                       ....              .... 

566  22 

1.  Sullivan 

$157  88 

1,276  10 

495  25 

674  37 

500  00 

788  52 
150  00 
819  35 

CLASS 

2    Essex               

$361  65 

$792  43 

3.  Orleans 

94  73 

4.  Wyoming      ! 

612  33 

6.  Seneca 

788  52 

7.  Tioga 

8.  Lewis 

669  55 

9.  Schoharie      

10.  Yates 

261  32 

145  85 
92  86 

261  32 

11.  Putnam 

12.  Schuyler 

92  86 

13.  Hamilton        

Totals 

$5,361  50 

487  40 

$2,786  23 
464  37 

$887  16 

Averages        

443  58 

iSee  table  21. 

2A8sessment  books  $19.70,  sheriff  $24.06. 


IV] 


Tables  Relative  to  Coitxty  Finance 


385 


from  General  Government 
County  Property  —  concluded 


AND  Returned  Taxes 


Returned 

taxes 


IV 


Total 


$59 
47 

53 

84 

$3,043  75 
1,964  18 
2.376  61 
3,632  33 
3,758  02 

3.053  86 
1.112  14 
1.100  07 
386  29 
3.928  20 

1,635  58 

206  02 

1,718  73 

1,293  61 

313  51 

865  26 

25  07 

1,130  73 

114  09 

56  51 

771  23 
77  65 

3.032 
59 

13 

138 

44 

63 

2,054 

59 
11 

81 
74 
52 
24 
07 

10  49 
303  57 

25 

07 

56 

51 

77 

65 

$6,100  83 
433  41 

$32,563  44 
1.479  83 

Earnings  of  Property 


Rentals 


Products 
sold 


Other 
property 
earnings 


Total 


$60  00 
65  00 
21  00 

559  73 
56  50 

$60  00 
65  00 
64  76 

559  73 
56  50 

2 $43  76 

482  16 
55  81 

482  16 
55  81 

80  00 

80  00 



79  00 

79  00 

4  40 

4  40 

130  00 



4  60 

134  60 

$1,593  60 
144  87 

$48  36 
24  18 

$1,641  96 
149  26 



$157  88 

$157  88 

1,276  10 

443  87 

673  83 

122  02 



349  14 

$51  38 

54 

500  00 

$51  38 

54 

500  00 

61  50 

788  52 

150  00 
20  00 

150  00 
20  00 

129  80 

799  35 

261  32 

145  85 
92  86 

145  85 

$966  19 

$4,639  58 
515  50 

$721  92 
144  38 

$721  92 

144  38 

161  03 

»  $3,086.39  interest  on  "  Special  trust  fund  deposits." 

13 


[Part  IV]      Tables  Kp:lative  to  County  Finance  38* 


TABLE  24 

Revenues  and  Returns  of  General  Government  —  Fines  and 
Forfeits  —  Premiums  and  Accrued  Interest  on  Refunding 
and  Revenue  Bonds 

Premiums  and  accrued  interest  on  refunding  bonds: 
This  table  shows  the  sources  from  which  such  funds  were  derived. 

Fi7ies: 

The  amounts  shown  in  this  table  do  not  include  the  fines  received 
from  liquor  tax  cases  or  other  fines  directed  by  law  to  be  applied  to 
specific  purposes  not  included  in  the  items  covered  by  the  title  of 
general  government. 

Forfeits: 

This  item  includes  (1.)  the  cash  deposits  in  lieu  of  bail  entered 
by  the  county  treasurer  originally  as  a  special  trust  fund  and  trans- 
ferred to  his  general  accounts  upon  receipt  of  the  order  of  the  court 
declaring  the  bail  forfeited,  (2.)  recoveries  from  bondsmen  in  criminal 
actions  and  (3.)  forfeited  deposits  of  bidders  on  contracts. 


nss 


CouATY   Cto\'eh.\.mk.n r 


[Part 


Table  24  —  Revenues  and 
Premiums  and  Accrued 


Total 

$36,042  52 

283  33 

5,515  43 

1,464  84 

1,742  40 

Accrued  Interest 

ACCRUED  INTEREST 

General 

Highway 

Total 

Class  I 

$1,501  18 
283  33 

4,925  76 
631   50 

1,742  40 

$304  43 

$1,805  61 

Class  II 

283  33 

Class  III       

589  67 
833  34 

5,515  43 

Class  IV                                

1,464  84 

Class  V      

1,742  40 

State 

$45,048  52 

$9,084   17 

$1,727  44 

$10,811  61 

COUNTY 
1    Erie             

CLASS 



3    Westchester 

$36,042  52 

$1,501   IS 

$304  43 

$1,805  61 

Totals 

$36,042  52 
36,042  52 

$1,501   18 
1,501   18 

i 

$304  43 
304  43 

$1,805  61 

Averages 

1,805  61 

1 

CLASS 

2.  Albany     

$283  33 

$283  33 

$283  33 

3    Oneida 

Totals 

$283  33 
283  33 

$283  33 
283  33 

$283  33 

283  33 



1    Orange 

CLASS 

2.  Chautauqua 

$98  00 
93  75 

$98  00 

$98  00 

3    Suffolk 

$93  75 

93  75 

5.  Ulster 

' 

7.  Schenectady 

4,734  61 

4,734  61 

4,734  61 

8    Dutchess 

9.  Nassau 

97  40 

97  40 

97  40 

10.  Steuben      

12.  Broome          

491  67 

491  67 

491   67 

15.  Cattaraugus        ... 

Totals 

$5,515  43 
1,103  09 

1 

$4,925  76 
1,641  92 

$589  67 
294  83 

$5,515  43 

Averages 

1,103   09 

1  Character  of  bonds  not  shown. 
*  Contract  deposit. 


May  be  construction  bonds. 


IV] 


Tables  Kelative  to  Col^ty  Finai^ce 


ISO 


Returns  from  General  Government 

Interest  —  Fines  and  Forfeits 


AND  Premiums 

Finks  and  Forfeits 

PREMIUMS 

General 

Highway 

Total 

Total 

Fines 

Forfeits 

$34,236  91 

$34,230  91 

$8,147  75 
5,568  00 

18,507  59 
8,250  62 
4,673  77 

$7,132  75 
4,968  00 

14,669  72 
6,350  62 
4,673  77 

$1,015  00 

600  00 

3.837  87 

1.900  00 

I 

II 

III 

IV 

V 

$34,236  91 

$34,236  91 

$45,147  73 

1 

$37,794  86 

$7,352  87 

State 

===== 

i $34,236  91 

$34,236  91 

$34  236  91 

$34,236  9i 

$3,141  00 
1,713  75 
3,293  00 

$2,126  00 
1,713  75 
3,293  00 

$1,015  00 

$8,147  75 
2.715  91 

$7,132  75 
2,377  58 

$1,015  00 
1.015  00 

$1,650 

750 

2,551 

11 

03 
03 
00 
00 

$4,908  00 
1,242  03 

$350  00 
250  00 


$600  00 
300  00 


[H 



$300  00 
1,370  60 

300  00 
5,429  03 

200  00 

1,890  00 

907  00 

365  00 

1.950  87 

1,193   12 

775  00 

280  00 

1,411  00 

1,030  00 

1.130  00 

$300  03 
1,370  00 

300  00 
5,429  00 

200  00 

1,093  00 
800  00 
105  03 
100  00 

1.193   12 

75  03 

280  00 

1.111  00 

1,030  00 

1,130  03 

$800  00 

2  47  00 

200  00 

8  1 , 790  87 



700  00 

330  66 

:::::: 

$18,507   59 
1,233  84 

$14,009  72 
977  98 

$3,837  87 

639   64 

___ 

. 

: :— 

Licenses  and  permits. 


390 


County  Goveenment 


[Part 


Table  24  —  Revenues  and  Returns 
Premiums  and  Accrued  Interest  — 


COUN lY 


Accrued  Interest 

ACCRUED   INTEREST 

General 

Highway             Total 

CLASS 


1.  Saratoga 1 

$1,333  33 

$199  99 

$833  34 

$1,333  33 

2.  Montgomery 

4.  Chemung 

5.  Ontario 

6.  Wavne 

7.  Clinton 

8.  Washington 

9.  Otsego 

10.  Rockland 

11.  Franklin 

12.  Delaware 

13.  Fulton 

131  51 

131   51 



131   51 

14.  Columbia 



16.  Madison 

17.  Livingston 

18.  Genesee 

19.  Chenango 

20.  Tompkins 

21.  Warren 

22.  Cortland 

Totals 

$1,404  84 
732  42 

$631   50 
315  75 

$833  34 
833  34 

$1,464  84 
732  42 

CLASS 


1 .  Sullivan 

2.  Essex 

3.  Orleans 

4.  Wyoming 

5.  Greene 

6.  Seneca 

$1,007  39 

$1,607  39 

$1  607  39 

7.  Tioga 

8.  Lewis 

9.  Schoharie 

135  01 

135  01 

135  01 

10.  Yates 

11.  Putnam 

12.  Schuyler 

13.  Hamilton 

Totals 

Averages. .  . 

$1,742  40 
871  20 

$1,742  40 
871  20 

$1,742  40 
871   20 

Cash  bail. 


IV] 


Tables  Relative  to  County  Finance 


391 


from  General  Government 
Fines  and  Forfeits  —  concluded 


AND    PkEMIUMSJ 

Fines  and  Foufei 

T3 

PREMIUMS 

General 

Highway 

Total 

Total 

Fines 

Forfeits 

IV 

1 

I 

$1,000  00 

1,563  00 

50  00 

$1,000  00 

1,563  GO 

50  GO 

'j. 

3 

4 

5 

250  00 

250  GO 

6 

7 

267  62 
95  00 

67  62 
95  GO 

1  $200  00 

8 

9 

10 

2,415  00 
100  00 
550  00 

2,415  00 
100  00 
350  GO 

11 

12 

2  200  GO 

13 

14 

15 

100  00 

100  00 

16 

17 

185  00 
100  00 

185  00 
100  GO 

18 

19 

20 

21 

1,575  GO 

75  GO 

1  1 , 500  GO 

22 

$8,250  62 
687  55 

$6,350  62 
529  21 

$1,900  00 
633  33 

V 

$300  00 
1,030  77 

500  00 
1,040  00 

503  GO 

$300  00 
1,030  77 

500  GO 
1.040  00 

503  GO 

1 

2 

3 

4 

5 

6 

300  GO 
1,000  GO 

300  00 
1,000  GO 

7 

8 

9 

10 

11 

12 

13 

$4,673  77 
607  68 

$4,673  77 
667  68 

2  Collected  from  bondsmen. 


I 


[Part  IV]     Tablks  Helative  to  County  Finance  39o 


TABLE  25 

Refunds  and  Returns  from  General  Government  —  Earnings 
OF  Penal  Institutions 

This  table  shows  the  amounts  earned  by  jails  and  by  peniten- 
tiaries, so  far  as  reported  by  county  treasurers. 


394 


COLWTY    GOVEKXMK^'T 


[Part 


Table  25  —  Revenues  and  Returns  from  General  Government 
Earnings  of  Penal  Institutions 


Total  1 

Earnings  of  Prisoners 

Maintenance  of  Prisoners 

Jails 

Peniten- 
tiaries 

Total 

Jails 

Peniten- 
tiaries 

Total 

Class  I        

$66,225  30 

24,834  66 

3,553  41 

153  18 

$47,697  14 
5,380  69 

$47,697  14 

5,380  69 

1,223  43 

33  18 

$18,528  16 
19,199  23 

$18,528  16 

Class  II 

$254  74 

2,329  98 

120  00 

19,453  97 

Class  III 

$1,223  43 
33  18 

2,329  98 

Class  IV      

120  00 

Class  V 

1 

State 

$94,766  55 

1 

$1,256  61 

$53,077  83 

$54,334  44 

$2,704  72 

$37,727  39 


$40,432  11 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester. 


Totals. 
A  verages 


$36,600  91 
29,624  39 


$66,225  30 
33,112  65 


CLASS  I 

$36,600  91i$36,600  911 

11,096  23    11,096,23 


$47,697   14;$47,697  14 
23,848  57|  23,848  57: 


$18,528  16 


$18,528  16 


$18,528  16, $18, 528  16 
18,528  16    18,528  16 


1 .  Onondaga 1 

2    Albany 

$24,579  92 

CLASS  II 

$5,380  69!  $5,380  69 

$19  199  231*19   199  o.q 

3    Oneida 

254  74 

$254  74 

254  74 

1 



Totals 

\veragps            

$24,834  66 
12,417  33 

$5,380  69 
5,380  69 

$5,380  69 
5,380  69 

$254  74 
254  74 

$19,199  23  $19,453  97 
19,199  231     9.726  98 

' 

$1,364  27 

( 
$15  94 

:LASS   III 

$15  94 

$1,348  331 f  SI  -348  .33 

2    Chautauqua 

3.  Suffolk 

5    Ulster 

r>     St    T.awrpnpp 

651   51 
131  00 

49  86 

49  86 

601   65 

601  65 

7.  Schenectady 

8.  Dutchess 

131  00 

131  00 

9    Nassau            .... 

264  00 
166  32 

56  00 

15  00 
166  32 

56  00 

15  00 
166  32 

56  00 

249  00 

249  00 

10.  Steuben ! 

11    Jefferson      

12.  Broome 

920  31 

920  31 

920  31 



14    Cayuga          

1 5    Cattaraugus            1 

Totals 1 

$3,553  41 
507  63 

$1,223  43 
203  90 

$1,223  43 
203  90 

— ; 

$2,329  98 
582  49 

$2,329  98 

582  49 

See  table  21 


IV] 


Tables  Helative  to  County  Finance 


805 


Table  25  —  Revenues  and  Returns  from  General  Government 
Earnings  of  Penal  Institutions  —  concluded 


COUNTY 


Total 


Earnings  of  Prisoners 


Jails 


Peniten- 
tiaries 


Total 


Maintenance  of  Prisoners 


Jail.i 


Peniten- 


Total 


1      Sintfurn 

C 

LASS  IV 

'A     VTprU-impr 

$31  78 

$31   78 

$31  78 

6    Wavne 

8    Washineton 



f)    Otseeo 

10    RockHnd 

■ 





16    Madison 

120  00 

$120  00 

$120  00 

1 

18    Genesee 

1 

19.  Chenango 

1   40 

1   40 

140 

21    Warren 

1 

Totals 

$153  18 
51  06 

1       $33  18 
i          16  59 

1 

$33  18 
16  59 

$120  00 
120  00 

$120  00 

120  00 

CLASS  V 

None  reported 


1  See  table  21. 


i 


I 


[Part  IV]     Tablks  Relative  to  Couxtv  Fixan(^e  39' 


TABLE  26 

Refunds  and  Returns  from  General  Government  —  Earnings 
OF  Charitable  Institutions 

This  table  shows  the  amounts  received  by  the  county  for  the 
care  of  poor  persons,  dependent  children  and  tuberculosis  })atients 
and  the  amounts  received  from  the  sale  of  products  of  institutions 
caring  for  these  three  classes  of  dependents. 

It  will  be  seen  from  Table  61  that  the  cost  of  the  maintenance  of 
the  almshouse  farms  of  the  State  aggregates  $98,901 .05,  while  by  this 
table  the  receipts  from  products  amount  to  $91,030.21.  This  would 
seem  to  indicate  that  these  farms  are  more  than  self-supporting. 


308 


COU.XTY    GoAERXiIP:XT 


[Part 


Table  26  —  Revenues  and 

Earnings  of 


Total  1 

Almshouse  and  Almshouse  Farm 

For  care  of 
dependents 

From  .sales  of 
products 

Total 

Class  I 

$35,879  98 
24.111  57 
47,804  42 
34,182  44 
20,632  07 

$24,245  09 

16.565  41 

15.004  42 

5.048  69 

906  04 

$6,321  50 
7.524  73 
30,295  96 
27.422  70 
19.465  32 

$30,566  59 
24  090  14 

Class  II 

Class  III 

45  300  38 

Class  IV      

32  471   39 

Class  V                   

20  371   36 

State      

i   $162,610  48 

$61,769  65 

$91,030  21 

$152,799  86 

COUNTY 
1    Eric           

$22,164  30 

12.082  55 

1,633   13 

$19,917  73 

4.063  86 

263  50 

$2,246  57 
2,705  30 
1,369  63 

CLASS 

$22,164  30 

6.769   16 

1   633  13 

3    Westchester 

Totals 

Averages 

$35,879  98 
11.959  99 

$24,245  09 
8,081  69 

$6,321   50 
2,107  16 

$30,566  59 
10.188  86 

$12,234  28 
1.965  35 
5.811   56 
4,100  38 

$9,915  20 

1,965  35 

4.062  08 

622  78 

$2,319  OS 

CLASS 

$12,234  28 

1   965  35 

2.  Albany 

3.  Oneida 

4.  Rensselaer 

1,749  48 
3,456  17 

5,811   56 
4,078  95 

Totals 

Averages   

$24,111   57 
6,027  89 

$16,565  41 
4.141  60 

$7,524  73 
2.841   57 

$24,090  14 

6.272  48 

$9,. 521  87 
5,375  15 
6,961  31 
2,227  86 
3.077  68 

3.659  00 
1.537  17 
2,866  58 
31  00 
1,826  12 

$3,041   14 

$4,649  89 

5,375   15 

6,804  74 

911  98 

3,077  68 

3,351  52 

CLASS 
$7,691  03 
5,375  15 
6,961   31 
2,227  86 
3.077  68 

3,659  00 
1,537   17 
2,866  58 
31  00 
1,826  12 

2    Chautauqua      

3.  Suffolk 

156  57 
1,315  88 

5    Ulster     

6.  St.  Lawrence 

7    Schenectady 

307  48 

1,537  17 

2,303  88 

31  00 

1,826  12 

8.  Dutchess 

562  70 

9.  Nassau 

10    Steuben      .  .            .        . 

11.  Jefferson 

12    Broome        .... 

6,051  23 
2,051  35 
1,096  47 
1,521   63 

4,321  05 



1,357  98 
1,750  35 
1,096  47' 
1,357  50 

5,679  03 
1,750  35 
1  096  47 

14.  Cayuga 

164   13 

1  521  63 

Totals 

$47,804  42 
3,414  60 

$15,004  42 
1,500  44 

$30,295  96 
2,754   18 

$45,300  38 

Averages     .  . 

3,235  74 

I  See  table  21. 

IV 


Tables  Iielative  to   Cou:sty  Fixaxce 


399 


Returns  from  General  Government 
Charitable  Institutions 


Orphaxage  and  Dependent  Children 

Tuberculosis    Hospital   and   Patients 

For  care  of 
dependents 

From  sales  of 
products 

Total 

For  care  of 
patients 

From  sales  of 
products 

Total 

$5,056  94 

21  43 

2,198  04 

1,615  55 

260  71 

$256  45 

$5  313  39 

21  43 

2,499  04 

1,615  55 

260  71 

I 

II 

III 

IV 



$5  00 

$5  00 
95  50 

301  00 

95  50 

V 

$100  50 

$100  50 

$9,152  67 



$557  45 

$9,710  12 

State 





$5,056  94 

$256  45 

$5,31339 

1 

1 

$5,056  94 
5,056  94 

1 

$256  45 
256  45 

$5,313  39 
5,313  39 

— — ■ ! 

III 


$21  43 

$2i  43 

) 

$21  43 
21  43 

$21   43' 
21   43 



1. : i 

$5  00 

$5  00 

$1,825  84 

SI   825  84 

1 

1 

372  20 

$30100 

372  20! 
301  00 



1 

$5  00 

$5  00 
5  00 

$2,198  04 
1.099  02 

$301   00 
301  00 

$2  499  C4' 
833  01 

5  00 

' 

1 

2 
3 
4 
5 

6 
7 
8 
9 
10 

11 
12 
13 
14 
15 


400 


COUXTY    GOVEK^'MEXT 


[Part 


Table  26  —  Revenues  and 
Eaknings  of  Charitable 


COUNT Y 


Totali 


Almshouse  and  ALMSHouaE  Farm 


For  care  of     From  sales  of 
dependents         products 


Total 


1155  50i 

5,407  60 

826  05 

$155  50 

CLASS 
$155  50 

$5,071   74 
562  57 

5.071   74 

167  98 

730  55 

2,274  54 

391  77: 

419  27 

2.082  061 

212  85 

12200 

924  68 

1.441  49 

391  77 

297  27 

1,157  38 

1,654  34 

6    Wavne                     

391   77 

7     r^lintnn                                           

419  27 

2,082  06 

10    RoplTHnd                                     

1          1,544  08 

2.396  33 

1,965  32 

405  00 

1.409  28 

1          3,874  88 

643  05 
1.292  04 
2.659  50 
3,183  49 

799  06 

1.247  09 
1.205  93 

1,338  54 

205  54 

2,396  33 
1,965  32 

■■■■i;469'28 
3,874  88 

643  05 

737  05 

2.259  05 

2.582  57 

1.544  08 

2.396  33 

1,965  32 

125  00 

125  00 

1,409  28 

3,874  8S 

643  05 

!              555  59 
400  45 
600  92 
419  57 

13  00 
12  61 

1.292  04 

2.659  50 

jQ    Clifn'^nt'o                                

3.183  49 

419  57 

1.234  09 
1,193  32 

1,247  09 

22.  Cortland 

1.205  93 

Totals 

$34,182  44 
1,709   12 

$5,048  69 
338  36 

$27,422  70 
1,613   10 

$32,471   39 

\vcraEes             

1.910  08 

$874  64 

1.642  65 

4,505  98 

!          5.784  51 

$874  64 

1,326  65 

4,245  27 

25.517  51 

CLASS 

$874  64 

2.  Essex 

$316  00 

1.642  65 
4.245  27 

267  00 

5.784  51 

6    Seneca 

i 

1                63  69 

958  36 

279  97 

2,269  32 

4,252  95 

63  69 

63  69 

8    Lewi<'                                      

958  36 

279  97 

2,009  97 

4,252  95 

958  36 

279  97 

10    Yates                   

259  35 

2,269  32 

1  1      Piitnfim 

4,252  95 



IS     TTnniiltnn 

1 

1 

Totals             

i     $20,632  07 
1         2,292  45 

$906  04 
226  51 

$19,465  32 
2,433   16 

$20,371   36 

2,263  48 

Sea  table  2L 


IV] 


Tables  Relative  to  Colntv  Fixaxce 


401 


Returns  from  General  Government 
Institutions  —  concluded 


Orphanage  and  Dependent  Childrex 


I  i 

For  care  of    I  From  sales  of ' 
dependents         products     ' 


Total 


IV 


TrBERccLosis    Hospital    a_::d    Patients 


For  care  of 
patients 


From  sales  of 
products 


Total 


I 



$335  86 

$335  86  i 

$95  50 

$95  50 

...::::::::::! 

620  20 

620  20 



:::::::::::::  ::::::::::::ii 

1 

! 

1      280  00 

280  66 

; 1 

■:::::::■;:: :\ 

11 





379  49 

379  49 

i 



.:.:..:..;: ii 

II 

$95  50 
95  50 



$95  .50 
95  50 

$1  615  oo 

$1,615  55! 
403  88| 

403  88 



8 
9 
10 

11 
12 
13 
14 
15 

16 
17 
18 
19 
20 

21 


\' 

1 

1 

2 

$260  71 

$260  71 

3 

1 

4 

1 

1 

i    5 

! 

!    6 

1 

1    7 

j 

8 

1 

! 

9 

I 

10 

1 

i 

11 

i 

!    12 

....       ^ 

1   13 

$260  71 
260  71 

$260  71 

260  71 ' 

I 

1 

:  $873.72  not  cliissjBpd  in  report. 


[Part  IV]    Tables  Kelative  to  County  Finance  403 


TABLE  27 

Net  Results  of  County  Financing  —  Net  Cost  of 
Improvements 

Tables  27  to  30  show  the  amounts  expended  for  improving  county 
property,  including  highways. 

Interest  on  construction  bonds  and  loans: 

The  interest  paid  on  bonds  and  loans  issued  for  construction  pur- 
poses is  included  in  these  tables  as  part  of  the  cost  of  improvements. 
(See  Tables  28  and  29.) 

An  attempt  has  been  made  in  other  tables  to  show  the  cost  of  the 
current  government  of  the  county.  The  expense  for  this  interest  is 
of  extraordinary  nature  and  should  not  be  included  in  comparative 
tables  for  current  totals.     It  seemed  best  to  include  it  here. 

Expense  of  issue  of  construction  bonds: 

The  expenses  incident  to  the  issue  of  bonds  for  construction  of 
buildings  or  highwaj^s  have  been  included  as  part  of  the  cost  of 
construction. 

Income  in  reduction  of  cost: 

In  many  of  the  counties  sales  of  county  property  (usually  minor 
amounts)  are  made  during  the  year.  The  amount  received  from 
such  sales  is  deducted  from  the  amount  expended  for  construction. 
The  result  shows  the  net  increase  in  the  value  of  the  county  prop- 
erty, based  upon  the  cost  value  for  the  improvements  of  the  current 
year. 

For  the  same  reason,  moneys  received  on  account  of  recoveries 
through  insurance  are  treated  in  like  manner. 

The  premiums  received  from  the  sale  of  construction  bonds  prob- 
ably should  be  converted  into  a  sinking  fund  for  the  payment  of 
the  bonds.  No  county  does  this.  Most  counties  apply  the  amount 
directly  to  construction. 

It  is  not  a  revenue  or  earning  of  the  county.  It  is  treated  in  this 
table  as  an  amount  in  reduction  of  the  cost  of  improvements* 


404 


COUXTY    GOVEKXMEXT 


[Part 


Table  27  —  Net  Results  of 
Net  Cost  of 


Class  I... 
Class  II.. 
Class  III. 
Class  IV . 
Class  V .  . 


State . 


COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester 


Totals. 


1.  Onondaga. 

2.  Albany.  .  .  . 

3.  Oneida.  .  .  . 

4.  Rensselaer. 


Totals. 


1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara.  .  .  . 

5.  Ulster 


6.  St.  Lawrence. 

7.  Schenectady. 

8.  Dutchess.  .  .  . 

9.  Nassau 

10.  Steuben 


11.  Jefferson. . .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals.  .  . 


1  From  table  28. 

2  From  table  29. 


Improvements 

Construction 

of 

buildings  i 

Con'^lructiou 

of 

highways  ^ 

Total 

$259,089  99 

355,773  80 

470,669  87 

188,215  66 

63,239  21 

$726,430  76 
617,361   69 
849,483  35 
558,500  26 
188; 376  24 

$985. 52Q  75 

973,135  49 

1,320,153  22 

746,715  92 

251,615  45 

$1,336,988  53 1            $2,940,152  30 

$4,277,140  83 

$55,052  531 

16,400  84 

187,630  621 


$259,089  99 


$148,438  90 

107,031   8,2 

42,602  95 

57,100  13 


$355,773  80 


$2,362  50 

7.809  38 

53,005  88 

168,752  77 

16,756  50 

29.625  97 
94.044  55 

7,2.53  75 
68,705  40 

3,711  92 

5,599  79 


5,600  00 
2,611  70 
4,169  76 


$470,669  87 


$126,287  29 
109,051  37 
490,492  10 


$720,430  76 


$217,004  11 

118,382  52 

56,803  94 

224,571  12 


$017,361  69 


$61,864  05 1 
39,342  80 1 
11,680  00 

165,091  95 
38,965  02 

103,202  49 
11,510  03 
32.079  79 
90.535  80 
41,367  29 

32,705  68 

7.011  06 

119,773  78 

88,786  75 
5,566  86 


$849,483  351 


CLASS 

$181,339  f-2 
126,052  21 
078,128  72 


$985,520  75 


CLASS 

$300,043  02 

220,014  32 

99,400  89 

281,671  25 


$973,135  49 


CLASS 

$64,226  55 

47,152  18 

65,285  88 

333,844  72 

55,721  52 

132,828  46 
105,554  58 

39,333  54 
159,301  20 

45,079  21 

38,305  47 

7,011  06 

125,373  78 

91.398  45 

9,736  62 


$1,320,153  22 


IV 


Tabi>es  Relative  to  Couxty  Finance 


405 


County  Financing,  19 14 
Improvements 


[ncome  in  Reduction  or  Cost  s 


Sale  of 
county 
projierty 


S561  45 

418  90 

1.228  87 

11,959  02 

262  13 


Insurance 
recoveries 


$14,430  37 


$1,740  00 

927  00 

16,414  82 

1,130  63 


$20,212  45 


Premiums  on 

construction 

bonds 


SI, 001  00 
7,488  55 

12,146  00 
6,520  90 
2,939  50 


$30,09; 


Tot!l 


$1,562  45 

9,647  45 

14,301  87, 

34,894  74; 

4,332  26 


$64,738  77, 


Net  cost 

of  county 

improvements 


$983,958  30 

963,488  04 

1,305,851  35 

711,821  18 

247,283  19 


$4,212,402  06 


I 

II 

HI 

IV 
V 

State 


$.300  00 

$300  00 

261  45 

$1,001  00 

1,262  45 

$561  45 

$1,001  00 

$1,.^62  45 

$181,039  82: 
126,0.52  21 

676,866  27 


$983,958  30 


$412  60 
6  30 


$418  901 


$1,740  00 


$1,740  00 


55,647  00 


$7,488  55 


$5,647  00 

412  60 

3,587  85 


$9,647  45 


$366,043  02 

220,367  32 

98,994  29 

278,083  40 


$963,488  03 


III 

.  _  _ 

$64,226  55 
47,152  18 
63,843  38 

333,842  72 
55,505  52 

132,320  68 
101,767  33 

39,328  54 
154,873  70 

45,029  21 

37,748  94 

6,746  45 

122,538  08 

91.223  45 
9,706  62 

$210  00 

2  00 

216  00 

223  48 
6  25 

$1,2.32  50 

$1,442  50 

2  00 

216  00 

.507  78 

3,787  25 

5  00 

4,427  50 

50  00 

556  53 

264  61 

2,837  70 

175  00 

30  00 

$213  30 

71  00 
3,781  00 

5  00 

4,427  50 

50  00 

56  53 

50  91 

203  70 

175  00 

30  00 

500  00 
213  70 

2,634  00 

$1,228  87 

$927  00 

$12,146  00 

$14,301  87 

$1,305,851  35, 

«  From  table  30. 


406 


County  Goverxmkx 


[Part 


Table  27  —  Net  Results 

Net  Cost  of 


COUNTY 


Improvements 


Construction 

of 

buildings  i 


Construction 
of 

highways  2 


Total 


CLASS 


1    Siratoga             

$29,842  36 
61,715  01 

$20,576  23 

29,656  86 

35,864  36 

27,477  80 

6,927  25 

14,173  30 

9.095  95 

26,746  37 

16,754  39 

9,520  43 

103,840  62 
16,637  58 
46,939  63 
38,362  90 
22,001  21 

29,568  34 
13,169  30 

$50,418  59 

91,371  87 

35,864  36 

4    Chemung                

9,965  48 
4,952  00 

37,443  28 

11,879  25 

6    Wavne                 

14,173  30 

7.  Clinton 

4,722  16 

2,132  04 

900  00 

2,824  05 

13,818  11 

28,878  41 

9    Otsogo             

17,654  39 

10    Rockland 

12,344  48 

11    Franklin       

103,840  62 

12    Delaware 

16  637  58 

13    Fulton             

15,318  54 
8,375  00 

62,258  17 

14    Columbia                             .  .  . 

46,737  90 

22,001  21 

46,588  17 

76,156  51 

13,169  30 

18    Genesee             

1 

19    Chenango                          .  . 

1 

11,807  44 
35,694  61 

29  041   32 

11   807  44 

20.  Tompkins 

880  85 

36,575  46 

21    Warren 

M   041    3!2 

22    Cortland 

14,644  37 i                    14,644  37 

Totals 

$188,215  66                  $558,500  26'                 $746,715  92 

1    Sullivan        

$6,546  69 

11,223  00 

800  00 

$8,404  49 
37,744  63 
10,887  73 
16,295  00 
29,491  46 

9,774  01 

231   60 

8,715  68 

2,941   11 

CLASS 
$14,951   18 

2.  Essex 

3.  Orleans 

48,967  63 
11,687  73 

4    Wyomin"'     

16,295  00 

7,520  00 

14,032  52 

1,052  00 

400  00 

20,150  00 

37,011  46 

6    Seneca           

23,806  53 

1,283  60 

8.  Lewis        

9,115  68 

9    Sfhoharie        .    ...        

23,091   11 

10.  Yates 

11    Putnam           

1,515  00 

31,092  23 
10,988  84 
21,809  46 

32,607  23 

10,988  84 

21,809  46 

Totals 

$63,239  21 

$188,376  24 

$251   615  45 

1  From  table    28. 

2  From  table   29. 


IV] 


Tables  Relative  to  Cou^^ty  Finance 


407 


of  County  Financing,  1914 
Improvements  —  concluded 


Income  in  REorcTioN  of  Cost  ' 


Sale  of 

county 

property 


Insurance 
recoveries 


Premiums  on 

construction 

bonds 


Total 


Net  cost 

of  county 

improvements 


IV 

$3,704  00 

$3,704  00 

$46,714  59 
91,371  87 
35,839  36 
37,093  28 
11,871  15 

14,120  66 
13,724  61 
28,672  66 
17,654  39 
9,919  48 

93,406  43 
16,624  08 
61,979  62 
46,737  90 
22,001  21 

59,816  37 
13,163  30 
*4  55 
11,807  44 
35,621  64 

29,041  32 
14,644  37 

$25  00 

25  00 

350  00 

8  10 

52  64 

93  50 

205  75 

300  00 

50  00 

8  10 

52  64 

57  50 

$36  00 

205  75 

2,425  00 

2,425  00 

10,434  19 

13  50 

278  55 

10,434  19 

13  50 

46  05 

232  50 

105  74 
6  00 

13,700  00 

2,534  40 

16,340  14 
6  00 
4  55 

4  55 

700  00 

253  82 

953  82 

$11,959  02 

$16,414  82 

1 

$6,520  90 

$34,894  74 

$711,821  18 

\^ 

$1,130  63 

■; ; 

$1,130  63 
88  75 

75 

1 

$13,820  55 
48,878  88 
11,686  98 
16,295  00 
37,011  46 

21,766  53 
1,280  57 
8,977  58 

22,390  11 

$88  75 
75 



$2,040  00 

2,040  00 

3  03 

138  10, 

701  00 

3  03 
19  60 

lis  50 
701  00 



150  00 

150  00 
80  00 

32,457  23 
10,908  84 
21,809  46 1 

80  00 

$262  13 

$1,130  63 

$2,939  50 

$4,332  26 1 

$247,283  19 

s  From  table  30. 

*  Receipts  from  property  more  than  cost  of  improvements 


[Part  IV]  Tables  Relative  to   County  Finance  409 


TABLE  28 

Improvements,  Construction  of  Building  —  Net  Results  of 
County  Financing,  1914 

This  table  shows  the  expenditures  for  the  construction  of  various 
huikUngs.  Frequently  the  county  clerk's  office  is  located  in  the 
courthouse.  Occasionally  other  buildings  are  used  for  two  or  more 
of  the  purposes  shown  in  the  headings. 


410 


County  Government 


[Part 


Table  28  — 

Construction 


1 
Total 

Con 

Court- 
houses 

County 

cJprks' 

buildings 

Jails 

Class  I      

$259,089  99; 

355.773  80 

470.669  87 i 

188,215  66! 

63,239  21! 

$7  103  96 

Class  II                1 

$142,746  95 
156,096  60 

Class  Ili 

$35,199  78 

11,089   10 

Class  IV     

51   848  60 

Class  V                             

20,150  00 

14,032  52 

Totals 1 

$1,336,988  53 

$318,993  55 

$49,232  30 

$70,101   72 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester 


Totals. 
Averages 


1.  Onondaga. 

2.  Albany .  .  . 

3.  Oneida 

4.  Rensselaer. 


Totals. 
Averages.  .  . 


$55,052  53 

16,400  84 

187,636  62 


$259,089  99 
86,363  33 


$148,438  901 

107,631   82 

42,602  95 

57,100  13 


$3.55,773  80 
88,693  45 


$107,631  82 
'  '35!ll5   13 


$142,746  95 
71,373  47 


CLASS 

$2,138  12 

5,025  84 


$7,163  96 
3,581  98 


CLASS 


$2,362  50 

7,809  38 

53,605  88 

168,752  77 

16,756  50| 

29,625  97, 
94,044  55 

7,253  75 1 
68,765  401 

3,711  92| 

5,599  79 

CLASS 

$5  716  88 

3    Suffolk         

"$59;i37"41 

$35,199  78 

5,  Ulster 1 

3  422  43 

7.  Schenectady 

43,322  74 

8    Dutchess     

53,636  45 

10.  Stpubcu 

1  949  79 

12.  Broome 

13.  Oswego      

5,600  001 
2,611   70: 
4.169  76 

15.  Cattaraugus 

Totals 

$470,669  87 
33,619  27 

$156,096  60 
52,032  20 

$35,199  78 
35,199  78 

$11  089   10 

Averages 

3  696  36 

1  Construction  at  county  farm  (not  almshouse  farm),  $38,060.24. 

"$153,500  interest  on  Bronx  valley  sewer  bonds. 

•Infirmary. 


IV 


Tables  Relative  to  County  Finance 


411 


Improvements 
OF  Buildings 


STRUCTION                                                                                                                               1 

Interest 

on 

building 

bonds 

Expenses 

of  issue 

of  building 

bonds 

Almshouses 

Tuberculosis 

hospitals 

Other 
buildinj;s 

T.jtal 

$38,130  84 

9,086  00 

129,401   62 

182  16 

$45,294  20 
254,743  80 
389,535  86 
155,288  78! 
42,975  52, 

$213,795  79 

101,030  00 

80,455  21 

32,708   15 

20,263  69 

I 

II 

III 

IV 

V 

$162,910  85 
30,041   81 
59,146  75 

$27,706  95 

44,111  21 

8,793  00 

$678  80 
218  73 

$80,611   16 

$192,099  41 

$176,800  62 

$887,838  16^ 

$448,252  84 

$897  53 

State 

■ 

1  $38,130  24 

$40,268  36 
5,025  84 

$38,130  24 
38,130  24 

$45,294  20 
22,647  10 

$14,784   17 

11,375  00 

2  187,636  62 

$213,795  79 

71,265  26 

II 

$92,238  90 

$92,238  90 

107,631   82 

19,757  95 

35,115  13 

10,671  95 

3 $9,086  00 

$102,910  85 
51,455  42 

$9,086  00 
9,086  00 

$254,743  80 
63,685  95 

$56,200  00 

22,845  00 
21,985  00 

$101,030  00 
33,676  66 

III 

$2,362  50 
2,092  50 
8,437  50 

$5,716  88 

45,024  78 

168,752  77 

16,756  50 

23,822  43 
63,539  55 

$143(30 

$9,825  00 

3 $109,615  36 
M6,756  50 

$20,400  00 

5,803  54 
30,505  00 

7,253  75 
14,593  75 

1,166  67 

3,650  00 

20,216  81 

53526 

i 

53,636  45 
2,545  25 

1,949  79 

2,545  25 

■  "    1 

2,150  00 

2,150  00 
2,611   70 
3,029  76 

3,450  00 

2,611  70 



300  00 

s 2,729  76 

1,140  00 

$27,706  95 
6,926  74 

$30,341  81 
10,113  93 

$129,101   62 
43,133  87 

$389,535  86 
32,461   32 

$80,455  21 
7,314   11 

= 

$678  80 
339  40 

*  Purchase  of  Romeyn  property. 
'Remodeling  old  jail  for  supervisors. 


412 


County  Governmext 


[Part 


Table  28  — 

Construction  of 


COUNTY 


Total 


Court- 
houses 


County 

clerks' 

buildings 


•Tails 


$29,842  36 
61,715  01 

CLASS 

$51,848  66 

9,965  48 
4,952  00 

f\     Wnvnp                                          

7      r^linfmi                                                               .      -  . 

4,722  16 

2,132  04 

900  00 

2,824  05 

in      'Rnol.-l'infl 

1  1      T^r'inkHn                                 

15,318  54 
8,375  00 

46,588  17 

18    Genesee                    

1Q      Phpnancrn 

90      Trimnlrinq 

880  85 

91      W*n.rrpn 

Totils 

$188,215  66 
15,684  63 

$51   848  66 

51,848  66 

1      Sullivan 

$6,546  69 

11,223  00 

800  00 

CLASS 

3    Orleans                           





... 

5    Greene             

7,520  00 

14,032  52 

1,052  00 

400  00 

20,150  00 

$14,032  52 

8    Lewis 

$20,150  00 

10    Yates         

1,515  00 

12    Schuvler      

13.  Hamilton 

Totals       

$63,239  21 

7,026  57 

$20,150  00 
20,150  00 

$14,032  52 
14,032  52 

IV 


I'ablks   Relative  to   Coc]n"TY  Fixaxce 


413 


Improvements 

Buildings  —  concluded 


Construction 


Almshouses 


Tuberculosis 
hospitals 


Other 
buildings 


Total 


Interest 

on 

building 

bonds 


Expenses 

of  issue 

of  building 

bonds 


IV 

$29,092  36 
5.091  35 

$29,092  36 
56.940  01 

$750  00            1 

4,775  00 

9,965  48 

9,965  48 

4,952  00 

$182  16 

182  16 
2,132  04 

4.540  00 

$2,132  04 

900  00 

2,824  05 

2,824  05 

14,316  19 

14,310  19 

1,000  00 
8,375  00 

$2  35 

■* 

39,155  12 

39,155  12 

7,216  67 

23  6  38 

681  37 

681  37 

199  48 





$44,111  21 
14,703  73 

$59,146  75 
11,829  35 

$182  16 
182  16 

$155,288  78 
17,254  30 

$32,708  15 
3,634  23 

$218  73 
109  36 

$6,546  69 

2,430  00 

800  00 

$8,793  00 

$8,793  00 

7,520  00 

14.032  52 

1.052  00 
400  00 

20,150  00 

1,515  00 



$8,793  00 

$42,975  52 
14,325  14 

$20,263  69 
2,894  81 

8.793  00 

414  CoLWTY    GOVEIJNMEXT  [Pai't 


TABLE  29 

Improvements  —  Construction  of  Highways 

County  highways: 

Under  this  heading;  are  included  expenditures  for  highways  con- 
structed at  the  joint  expense  of  the  State  and  the  county,  or  the 
State,  county  and  town.  The  share  of  the  county  or  the  share  of 
the  county  and  town  is  paid  by  the  county  treasurer  upon  draft  of 
the  Department  of  Highways. 

Rights  of  way: 

The  Highway  Law  requires  the  county  to  purchase  the  rights  of 
way  for  State  highways  as  well  as  county  highways.  The  expendi- 
tures shown  are  the  amount  paid  during  this  fiscal  year  for  such 
rights  of  way. 

County  roads: 

The  expenditures  here  shown  are  for  the  construction  of  roads  a^ 
the  sole  expense  of  the  county  or  of  the  county  and  the  town  within 
which  the  highway  is  situated,  under  section  108  of  the  Highway  Law. 

Other  roads  or  bridges: 

This  item  includes  expenditures  under  special  acts  for  the  pur- 
chase or  construction  of  bridges  and  special  county  roads. 

State  sinking  fuiul: 

The  expenditures  included  under  this  item  are  for  payments  into 
the  State  treasury  on  account  of  roads  constructed  under  chapter 
469  of  the  Laws  of  1906,  from  the  $50,000,000  State  bonds  issued 
thereunder.  The  amounts  are  included  as  a  cost  of  construction, 
although  the  roads  were  constructed  some  years  ago,  for  the  reason 
that  the  county  under  the  statute  is  practically  paying  for  these 
roads  by  installments.  The  amounts  here  shown  are  the  install- 
ments for  the  current  year. 

These  amounts  include  the  amount  paid  to  the  State  for  application 
to  the  sinking  fund  for  the  retirement  of  these  bonds  and  the  amount 
paid  to  the  State  to  be  applied  to  the  payment  of  interest  on  bonds 
issued  for  the  construction  of  roads  within  the  county. 


IV]  Tables  Relative  to  County  Finance  415 

Interest  on  highway  indebtedness: 

The  procedure  in  the  appHoation  of  the  moneys  derived  from  the 
sale  of  bonds  or  loans  for  purposes  of  highway  construction  is 
described  in  Tal)les  11  and  13.  All  interest  paid  on  such  indebted- 
ness is  here  entered. 


416 


County  Government 


[Part 


Table  29  — 

Construction 


COUNTY 


1.  Erie 

2.  Monroe 

3.  Westchester. 


Totals 
Averages . 


1.  Onondaga. 

2.  Albany.  .  . 

3.  Oneida.... 

4.  Rensselaer. 


Totals. 
Averages.  . 


1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara 

5.  Ulster 


6.  St.  Lawrence. 

7.  Schenectady. , 

8.  Dutchess 


10.  Steuben. 


11.  Jeffer.son.  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 


Totals. 
Averages  .  . 


Total 

CoNSTRXrCTIOX 

County 
highways 

Rights 
of  way 

County 
roads 

Other 
roads  or 
bridges 

Class  I 

S726,430  76 
617,361  69 
849,483  35 
558,500  26 
188,370  24 

$150,173  2 

232,506  20 

474,970  98 

301,364  45 

79,433   14 

$56,043  70 

7,131  40 

48,103  62 

48,205  15 

54,070  53 

$01,531   28 

137,419  67 

114,470  84 

71,911  03 

10,025  00 

$371,344  00 

Class  II 

191,258  93 

Class  III    

Class  IV 

Class  V 

State 

$2,940,152  30 

$1,238,448  02 

$213,554  40 

$398,357  82 

$562,603  02 



CLASS 


$126,287  291 
109,651  37! 
490,492  10, 


$726,430  761 
242,143  58  I 


$74,708  121 
43,694  09 1 
31,771  041 


$150,173  25 
50,057  75 


$1,426  00    $04,531  28 
54,617  70| 

-I 


$371,344  09 


$56,043  70!   $64,. 531  28  $.37 1,344  09 
28,021  85i     64,531   281   371,344  09 


CLASS 


$217,604   11 

118,382  52 

.56,803  94 

224,571   12 


$617,361  69 
154,345  42 


$80,184  44 
27,308  01 
51,840  36 
73,164  39 

$1,676  00 
3,108  40 
2,347  00 

$137,419  67 

=$61,902  26 

3  129,356  67 

$232,. 506  20 
58,126  55 

$7,131  40'$137,419  67 
2,377  13;   137,419  67 

$191,258  93 
95,629  46 

$61 

864 

051 

39 

342  80 

11 

680  00 

165 

091 

95 

38 

965 

02 

103 

202 

49 

11 

510 

03 

32 

079 

79 

90 

.535 

80 

41 

367 

29 

32 

705 

68 

7 

Oil 

06 

119 

773 

78 

88 

786  75 

5 

566 

86 

$849,483 

35 

56 

632 

22 

$26,181  01 

34,923  .58 

6,600  00 

94,772  12 

26,383  44 

87,317  65 
2,109  86 

16,000  00 
2,024  87 

35,961  01 


CLASS 


6,786  06 
90,219  34 
44,364  52 

1,327  52 


$474,970  98 
33,926  50 


$7,777  65 


1,743  97 

6,819  08 

723  69 

819  02 

12,227  18 


1,767  75 

1,167  00 

225  00 

13,020  48 

730  00 

1,082  80 


$48,103  62 
4,008  63 


$214  22 
'68  ,'575  86 


1,988  53 


43,692  23 


$114,470  84 
28,617  71 


1  County  bridges,  $20,344.09;  Bronx  Parkway,  $351,000. 
s  Cohoes-Lansingburgh  toll  bridge. 


IV] 


Tables  Relative  to  County  Finance 


417 


Improvements 
OF  Highways 


Total 


$642,092  32 
668,316  20 
637,545  44 
421,480  63 
143,528  67 


$2,412,963  26 


State 
sinking 
fund  and 


$58,708  98 
29,211  06 
20,917  07 


$108,837   11 


Interest  on  Highway  Indebtedness 


Bonds 


$83,789  80 

47,095  00 

146,715  93 

100,720  73 

19,853  72 


$398,175  18 


Loans 


$301  10 
1,543  18 
6,383  00 
7,020  39 
3,902  03 


$19,149  70 


Total 


$84,090  90 

48,638  18 

153,098  93 

107,741   12 

23,755  75 


$417,324  88 


Expenses 

of 

issue  of 

highway 

bonds 


$247  54 

407  31 

130  00 

67  45 

174  75 


$1,027  05 


$74,708  12 

$51,579  17 

$51,579  17 

109,651  37 

457,732  83 

32,210  63 

$36i  io 

32.511  73 

J247  54 

$642,092  32 
214,030  77 

$83,789  80 
41,894  90 

$301  10 
301  10 

$84,090  90 
42,045  45 

$247  54 
247  54 

II 


III 


$217,604  11 

90,886  27 

$27,326  25 

500  00 

19,268  75 

$27,326  25 

1,846  18 
19.465  75 

$170  00 

54,957  76 

$1,346  18 
197  00 

204,868  06 

237  31 

$568,316  20 

$47,095  00 
15,698  33 

$1,543  18 
771  59 

$48,638  18 
12,159  54 

$407  31 
203  65 

142,079  05 

$33,958  66 

$25,375  00 
4.205  00 
4,950  00 

$2,530  39 

$27,905  39 
4,205  00 
4,950  00 

35,137  80 

6,600  00 

$130  00 

165,091  95 

33,202  52 
88,041  34 

5,762  50 
6,275  00 

5,762  50 
6,275  00 

$8,886  15 
8,581  15 

2,928  88 

28,227  18 

3,852  61 

3,852  6i 

88,510  93 

1,650  00 

5,100  00 

2,024  87 

*88,5l6  93 
1,650  00 

5,100  00 

39,717  29 

1,167  00 

26,438  68 

7,011  06 

103,239  82 

11.646  46 

4,887  50 

4,887  50 

88,786  75 

2,410  32 

3.156  54 

$637,545  44 
42.503  03 

$58,708  98 
11.741  79 

1  $146,715  93 
1   16,301  77 

$6,383  00 
3,196  50 

$153,098  93 
15,309  89 

$130  00 
130  00 

» StUlwater,  12th  street,  Union  and  Mechanicville  bridges. 

*  Includes  interest  on  Nassau  county's  share  of  Queens  county  bonds. 

14 


418 


County  Government 


[Pan 


Table  29  — 
Construction  of 


Total 

CONSTRUCTIOX 

COUNTY 

County 
highways 

Rights 
of  way 

County 
roads 

Other 
roads  or 
bridges 

$20,576  23 

29,656  86 

35,8&4  26 

27,477  80 

6,927  25 

14,173  30 

9,095  95 

26.746  37 

16,754  39 

9,520  43 

103,840  62 
16,637  58 
46,939  63 
38,362  90 
22,001  21 

29,568  34 
13,169  30 

$9,717  70 
20,540  72 
14,560  69 
18,552  27 

$1,690  53 

456  50 

5,240  94 

3,393  98 

CLASS 

2.  Moatgomery 

$60  37 

12,578  05 

402  00 

355  00 

2,676  00 

400  00 

155  00 

11,566  95 

70  00 

4  222  79 

'597  05 

25,747  77 
9,216  14 
7,210  16 

34,241   78 
5,070  63 
12,300  00 
30,422  22 
20,100  00 

29,210  72 

::::;:::::. 

1  1       "Pronlrlin 

41,742  03 

1Q     "PnHrkn 

30,619  63 
89  00 

1  ^      AllotrflTlV 

1,021  50 



11,807  44 
35,694  61 

29,041  32 
14,644  37 

5,776  82 
23,075  00 

11,200  00 
11,843  78 

300  00 
15  00 

12,841  32 
2,800  59 

90     Tnrnnlvin^ 

22    Cortland 

$558,500  26 
26,595  25 

$301,364  45 
15,859  70 

$48,205  15 
2,780  00 

$71,911  03 
17,977  75 

1.  Sullivan 

$8,404  49 
37,744  63 
10,887  73 
16,295  00 
29,491  46 

9,774  01 

231  60 

8,715  68 

2,941   11 

$7,607  21 
3,286  00 
1,645  00 

CLASS 

$30,900  00 
4,780  23 
13,100  00 
10,505  42 

3,400  00 

3!  Orleans 

5.  Greene 

10,158  59 

206  60 

$25  00 

8    Lewis 

5,252  77 

9.  Schoharie 

10    Yates 

2,941   11 

31,092  23 
10,988  84 
21,809  46 

1,943  32 
6,751  40 
2,800  00 

19,939  52 

247  00 

8,039  50 

13     TTnmiltnn 

16,666  66 

$188,376  24 
15,698  02 

$79,433   14 
8,825  90 

$54,070  53 
6,007  83 

$10,025  00 
5,012  50 

IV] 


Tables  Relative  to  County  Finance 


419 


Improvements 

Highways  —  concluded 


Total 


State 

sinking 

fund  and 

interest 


Intehest  on  Highway  Indebtedness 


Bonds 


Loans 


Total 


Expenses 

of 

issue  of 

highway 

bonds 


$11,408  231 

$8,250  00 
8,555  00 

15,060  00 
5,531  55 
6.910  30 

$918  00    $9,168  00 
104  64     8,659  64 
942  36    16.002  36 

20,997  22! 

19,862  OO' 

21,946  25 

5,531  55 
6,910  30 

$1695 

1 
12,578  05' 

$1,595  25 
3,648  95 

402  00 

5,045  00 

643  60 

2,400  00 

5,045  00 
643  60 

26,102  77 

11,892  14 

1,971  50 

490  75 

2,890  75 

7,610  16 

1,910  27 

1,910  27 
24,485  00 

76,138  81 

3,216  81 

24,485  00 

16,637  58 

i 

42,389  63 

848 '79 

357  62 
10,248  58 

4,550  00 
2,380  00 

4,550  00 

3.628  89 

455  37 

34,734  01 

1.248  89 

20,697  05 

455  37 

29,210  72 

1,021  50 

1,891  62 

1,891  62 

7  60 



6,076  82 

4,780  51 
2,543  05 

1      950  11 

950  11 
10,018  66 

5,000  GO 

23,090  00 

10,018  66 
5,000  00 

42  90 

24,041  32 

14,644  37 

■ 

1 

$421,480  63 
21,074  03 

$29,211  06 
3,245  67 

$100,720  73:   $7,020  39 
7,194  331      877  54 

$107,741  12 
6,337  71 

$67  45 
22  48 

$7,607  21 

$797  28 

$797  28 

482  19 

4,462  50 

3,195  00 

3,540  00 

2,312  19 

1 

34,186  00 

$3,076  44 

$482  19 

2 

6,425  23 

4,462  50 
3,195  00 
3,540  00 

2,312  19 

3 

13,100  00 

4 

20,664  01 

5,287  45 
4,061  82 

5 

3,400  00 

6 

231  60 

7 

5,252  77 

2,334  96 

1,101  15 

1,101  15 

$26  80 

8 

2.941  11 

9 

10 

21,882  84 
6,998  40 

5,186  44 

3,875  00 
570  60 

'3,'4i9'84 

3,875  00 
3,990  44 

147  95 


11 
12 

20,839  50 

1      969  96 

13 



$143,528  67 
11,960  72 

$20,917  07 
3,486  17 

$19,853  72 
2,481  71 

$3,902  03 
1,951  01 

$23,755  75 
2,639  52 

$174  75 
82  37 

1 

[Part  IV]  Tables  Relative  to  County  Finance  421 


TABLE  30 

Improvements  —  Income  in  Reduction  of  Cost 

In  view  of  the  fact  that  the  cost  of  construction  of  highways  is 
by  the  Tax  Law  made  a  charge  upon  property  purchased  with 
pension  money,  while  such  property  is  exempt  from  taxation  for 
general  purposes,  it  has  seemed  best  to  separate  the  income  from 
highway  sources  or  from  the  income  from  general  sources.  This 
table  shows  the  amount  received  from  each  source. 


422 


County  Government 


[Part 


Table  30  — 

Income  in  Reduction  of  Cost  of  Improvements  —  County 

struction 


Total 

Sale  of  Property 

General 
property 

Highway 
property 

Total 

Class  I                         

$1,562  45 

9,647  45 

14,301  87 

34,894  74 

4,332  26 

$311  00 

418  90 

1,172  62 

799  83 

262   13 

$250  45 

$561  45 

Class  II                                         

418  90 

Class  III 

56  25 
11,159  19 

1,228  87 

Class  IV                  .            

11,959  02 

Class  V 

262   13 

State                       .              

$64,738  77 

$2,964  48 

$11,465  89 

$14,430  37 

COUNTY 
1.  Erie 

$300  00 

1            $300  00 


CLASS 
$300  00 

2.  Monroe 

3    Westchester 

1,262  45 

1                11  00 

$250  45              2fii   ik 

Totals    

$1,562  45 
781  22 

$311  00 
155  50 

$250  45 
250  45 

$561  45 

280  72 

1.  Onondao'a    

1 

CLASS 

2.  Albany 

$5,647  66 

412  60 

3,587  85 

3.  Oneida 

$412  60 
6  30 

$412  60 

4.  Rensselaer                .    .        .    . 

6  30 

Totals 

$9,647  45! 
3,215  82j 

$418  90 

$418  90 

209  45 

209  45 

1.  Orange 

CLASS 

3.  Suffolk 

$1,442  50 

2  00 

216  00 

507  78 

3.787  25 

5  00 

4,427  50 

50  00 

556  53 

264  61 

2,837  70 

175  00 

30  00 

$210  00 

2  00 

216  00 

223  48 

$210  00 

4.  Niagara 

2  00 

5.  Ulster 

216  00 

6    St.  Lawrence 

223  48 

7    Schenectady 

$6  25 

6  25 

8.  Dutchess 

5  00 

5  00 

9.  Nassau 

10    Steuben 

50  00 

50  00 

11.  Jefferson 

56  53 

50  91 

203  70 

175  00 

30  00 

56  53 

50  91 

13.  Oswego 

203  70 

14.  Cayuga. . .              .      . 

175  00 

30  00 

Totals .  . 

$14,301  87 
1,100  14 

$1,172  62 
117  26 

$56  25 
28  12 

$1,228  87 

102  40 

IV] 


Tables  Relative  to  County  Finance 


423 


Improvements 

Property  Sold;  Insurance  Recoveries;  Premiums  on  Con- 
Bonds 


$1,001  00 

$1,001  00 



$1,001  00 
1,001  00 

$1,001  00 
1,001  00 

_ _ 

II 




$5,647  00 

$5,647  00 

$1,740  00 

$1,740  00 

$1,841  55 

1,841  55 

$1,740  00 

$1,740  00 
1.740  00 

— 

$5,647  00 
5,647  00 

$1,841  55 
1,841  55 

$7,488  55 
3,744  27 

'.^-^ -. — 

1,740  00 



III 


$1,232  50 

$1,232  50 

$213  30 

$213  30 

$71  00 

71  00 
3,781  00 

3,781  00 

4,427  50 

4,427  50 

500  00 



500  00 
213  70 

213  70 

2,034  00 

600  00 

2,634  00 



::::::::::::: ....;.;;:::;:: 

$927  00 

$927  00 
309  00 

$11,475  00 
2,868  75 

$671  00 
335  50 

$12,146  00 
2,429  20 

309  00 

424 


County  Government 


[Part 


Table  30  — 

Income  in  Reduction  of  Cost  of  Improvements  —  County 

struction 


county 


Total 


Sale  of  Property 


General 
property 


Highway 
property 


Total 


1       $3,704  00 

CLASS 

"i     TTprkirtipr                                                       ... 

25  66 

350  00 

8  10 

52  64 

93  50 

205  75 

$25  00 

$25  00 

1300  00 
8  10 

52  64 

57  50 

205  75 

300  00 

8  10 

52  64 

57  50 

205  75 

2,425  00 

10,434  19 
13  50 

278  55 

10,434  19 

10,434  19 

13  50 
46  05 

13  50 

13.  Fulton 

46  05 

15    AUeeanv                       

16,340  14 
6  00 
4  55 

105  74 
6  00 
4  55 

105  74 

6  00 

4  55 

953  82 

700  00 

700  00 

21    Warren                    

22    Cortland                        .... 

Totals                       

$34,894  74 
2,326  31 

$799  83 
79  98 

$11,159  19 
3,719  73 

$11,959  02 

843  00 

$1,130  63 

88  75 
75 

CLASS 

2    Essex                              

$88  75 

75 

$88  75 

3.  Orleans 

75 

5    Greene 

2,040  00 

3  03 

138  10 

701  00 

7    Tioga                                  

3  03 
19  60 

3  03 

8.  Lewis 

19  60 

10    Yates                            

150  00 
80  00 

150  00 

150  00 

12    ?chuvler                        

13    Hamilton 

Totals      .                    

$4,332  26 
481  36 

$262  13 
65  53 

$262  13 

Averages 

65  53 

IV] 


Tables  Eelative  to  County  Finance 


425 


Improvements 

Property  Sold;  Insurance  Recoveries;  Premiums  on  Con- 
Bonds  —  concluded 


Insttkance  Recovered 


General 
property 


Highway 
property 


IV 


Total 


Premiums  on  Construction  Bonds 


Building 
bonds 


Highway 
bonds 


Total 


$1,389  00 

$2,315  00 

$3,704  00 

50  00 

50  00 

$36  00 

$36  00 

1 

2  425  00 

2,425  00 

232  50 

232  50 

13  700  00 

13,700  00 

2,534  40 

2,534  00 

253  82 

253  82 

$16,414  82 

$16,414  82 

$4,205  90 
1,051  47 

$2,315  00 
2,315  00 

$6,520  90 
1,630  22 

4,103  70 

4,103  70 

$1,130  63 

$1,130  03 

1 

2 

3 



4 

5 

$2,040  00 

$2,040  00 

6 

7 



$118  50 

118  50 
701  00 

8 

701  00 

9 

10 

11 

80  00 

80  00 

12 

13 

$1,130  63 

$1,130  63 
1,130  03 

$2,741  00 
1,370  50 

$198  50 
99  25 

$2,939  50 

734  87 

1,130  63 

[Part  IV]  Tables  Eelative  to  County  Finance  427 


TABLE  31 

Results  of  County  Financing,  1914  —  Increase  or  Reduction 

OF  County  Debt 

This  table  shows  the  gross  increase  or  reduction  of  the  county 
debt  during  the  fiscal  year  1914,  and  the  total  amount  of  indebt- 
edness created  and  paid  during  the  same  period  with  a  distribution 
to  the  various  forms  in  which  such  indebtedness  exists. 


428 


County  Government 


[Part 


Table  31— The 

Results  of  County  Financing,  1914  — 


Indebtedness  Paid  i 

Bonds 
retired 

Temporary 
loans  paid 

Other 

indebtedness 

paid 

Total 

Class  I 

$238,713  77 

248,750  00 

213,729  52 

219,779  84 

75,938  48 

$1,055,781   14 
790,537  56 
771,504  95 
458,296  37 
129,097  24 

$93,272  36 

$1  387  767  27 

Class  II 

1,039,287  56 

Class  III 

575  23 

4,442  88 

167  16 

985  809  70 

Class  IV 

682  519  09 

Class  V 

205,202  88 

State 

$996,911  61 

$3,205,217  26 

$98,457  63 
69,323  73 

$4,300,586  50 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester .... 


Totals . 
Averages.  . 


CLASS 

$58,500  00 

50,000  00 

130,213  77 

$32,856  14 

$85,325  25 
2,372  94 
5,574  17 

$176,681  39 
52,372  94 

1,022,925  00 

1,158,712  94 

$238,713  77 

$1,055,781   14 

$93,272  36 

$1,387,767  27 

79,571  26 

527,890  57 

31,090  78 

462,589  09 

1.  Onondaga. 

2.  Albany .  .  . 

3.  Oneida^ . . . 

4.  Rensselaer. 


Totals. 
Averages.  . 


$25,000  00 
74,250  00 
82,000  00 
67,500  00 

$343,750  71 

112,500  00 

99,282  97 

235,003  88 

CLASS 
$368,750  7I 

186,750  OO 

181,282  97 

302,503  8^ 

$248,750  00 
62,187  50 

$790,537  56 
197,634  39 

$1,039,287  56 

259,821  89 

1.  Orange 

$12,000  00 

33,000  00 

20,000  00 

5,020  00 

37,000  00 

10,000  00 

24,000  00 

8,500  00 

4,209  52 

15,000  00 

15,000  00 

$203,424  00 

CLASS 
$215,424  00 

2.  Chautauqua 

33,000  00 

3.  Suffolk 

72,000  00 
3,582  15 
,9,000  00 

$25  00 

92  025  00 

4.  Niagara 

8,602   15 

5.  Ulster 

46,000  00 

6.  St.  Lawrence 

137  85 
217  61 

10,137  85 

7.  Schenectady 

147,446  16 

102,355  09 

69,528  49 

171,663  77 

8.  Dutchess 

110,855  09 

73,738  01 

10.  Steuben 

194  77 

15,194  77 

1 1 .  Jefferson 

13,000  00 
37,500  00 
31,562  34 
37,106  72 
45,000  00 

28,000  00 

12.  Broome 

37,500  00 

13.  Oswego 

27,000  00 

58,562  34 

14.  Cayuga 

37,100  72 

15.  Cattaraugus 

3,000  00 

48,000  00 

Totals 

$213,729  52 
16.440  73 

$771,504  95 
64,208  74 

$575  23 
143  81 

$985,809  70 

Averages .... 

65  720  65 

1  From  Table  33. 
a  From  Table  32. 


IV] 


Tables  Relative  to  County  Finance 


429 


Board  of  Supervisors 

Increase  or  Reduction  of  County  Debt 


IXDEBTEDXEBS    INCURRED  2 

Result  of  Year's 
Transactions  « 

Bonds 
issued 

Temporary 

loans 
negotiated 

Other 
indebted- 
ness 
incurred 

Total 

Net 
reduction 

Net 
increase 

$635,352  06 
473  750  00 

$1,089,144  80 
957,840  84 
999,813  06 
454,984  69 
217,333  42 

$27,782  14 

$1,752,279  00 

1,431,590  84 

1,622,562  81 

638,032  00 

376,498  76 

$364,511  73 
392,303  28 
636,753  11 

I 

II 

622,000  00 
182,495  00 

749  75 
552  31 

$441487  09 

III 
IV 

159  165  34 

171,295  88 

V 

$2,072,762  40 
1  075,850  79 

$3,719,116  81 
513,899  55 

$29,084  20 

$5,820,963  41 

$44,487  09 

$1,564,864  00 
1,520,376  91 

State 

■ 

$34,111  97 

$26,613  00 
1,169  14 

$60,724  97 

1,169   14 

1,690,384  89 

$635  352  06 

1,055,032  83 

$635,352  06 
635,352  06 

$1,089,144  80 
544,572  40 

$27,782  14 
13,891  07 

$1,752,279  00 
584,093  02 

III 


$115,956  42 
51,203  80 

$531,671  95 

364,511  73 

$531,67195 

$531,671  95 

[I 

$350,000  00 

173,109  13 

78,649  37 

356,082  34 

$350,000  00 

562,859   13 

78,649  37 

440,082  34 

$389,750  00 

84,000  00 

$473,750  00 
236,875  00 

$957,840  84 
239,460  21 

$1,431,590  84 
357,897  71 

$192,497  00 
5,000  00 

$192,497  00 
21,000  00 
95,374  75 
53,500  15 

$16,000  00 
50,000  00 

44,625  00 
53,500  15 

$749  75 

91  000  00 

91,000  00 
310,030  00 
103,048  17 
496,865  06 

130,000  00 

180,030  00 
103,048  17 
221,865  06 

275,000  00 

10,000  00 

39,247  68 

105,000  00 

10,000  00 

99,247  68 

105,000  00 

45,000  00 

60,000  00 



45,000  00 

$622,000  00 
103,666  67 

$999,813  06 
90,892  10 

$749  75 
749  75 

$1,622,562  81 
135,213  57 

$18,750  71 

$376,109  13 

102,633  60 

137,578  46 

392,303  28 

$513,687  59 

$513,687  59 

$22,927  00 
12,000  00 

$3,349  75 
44,898  00 

46,000  00 

80,862  15 
138,366  23 

7,806  92 

423,127  05 

15,194  77 

28,000  00 
27,500  00 

40,685  34 
67,893  28 

3,000  00 
636,753  11 

$799,181  80 

$799,181  80 

See  Table  20. 


430 


County  Government 


[Part 


Table  31— The 
Results  of  County  Financing,  1914  — 


COUNTY 


Indebtedness  Paid 


Bonds 
retired 


Temporary 
loans  paid 


Other 

indebtedness 

paid 


Total 


1.  Saratoga 

$20,000  00 
35,508  65 
12,000  00 
10,000  00 
30,000  00 

$31,101  87 

5,995  40 

36,793  23 

24,850  00 

47,437  87 

CLASS 

$51  101  87 

2    Montgomery    

... 

41  504  05 

48,793  23 

4.  Chemung 

34  850  00 

5    Ontario              

77,437  87 

6.  Wayne 

7    Clinton               

11,000  00 

29,000  00 
31,279  71 
39,345  75 
46,000  00 

25,848  20 
28,354  70 

40,000  00 
31,279  71 

9:  Otsego 

5,000  00 
17,000  00 

$172  98 

44  518  73 

10.  Rockland 

63,000  00 

11.  Franklin    

3,449  01 

29  297  21 

12    Delaware                   .    .    . 

28  354  70 

13.  Fulton 

10,000  00 
27,000  00 

10,000  00 
40  700  00 

14.  Columbia    

13,700  00 
15,000  00 

10,000  00 

15.  Allegany 

15,000  00 

16.  Madison 

10,000  00 
10,271   19 

90  000  00 

451  20 

10,722  39 

18.  Genesee 

19    Chenan<^o .    .        

20,726  48 
5,300  00 

20,000  00 
27,563   16 

20  726  48 

20,  Tompkins 

12,000  00 
10,000  00 

25  00 

17  325  00 

21.  Warren 

30,000  00 

22.  Cortland 

344  69 

27  907  85 

Totals           .                .    . 

$219,779  84 
15.698  56 

$458,296  37 
25,460  91 

$4,442  88 
888  58 

$682  519  09 

Averages 

34  125  95 

1.  Sullivan 

$6,000  00 
2,000  00 

27,000  00 
4,000  00 

10.000  00 

8,686  94 
3,000  00 
5,251  54 

$21,240  22 

CLASS 
.$27,240  22 

2.  Essex 

2  000  00 

3.  Orleans 

53,841  21 

80  841  21 

4.  Wyoming 

4  000  00 

5.  Greene 

10  000  00 

6.  Seneca 

8  686  94 

7.  Tioga 

18,365  81 

$4  60 

21  370  41 

8.  Lewis 

5  251  54 

9.  Schoharie 

9,000  00 

9  000  00 

10.  Yates 

11.  Putnam 

4,000  00 

4  000  00 

12.  Schuyler 

26,650  00 

26  650  00 

13.  Hamilton 

6,000  00 

162  56 

6  162  56 

Totals 

$75,938  48 
7,593  84 

$129,097  24 
25,819  44 

$167  16 
83  58 

$205  202  88 

13  680  19 

1  From  Table  33. 

2  From  Table  32. 


IV] 


Tables  Relative  to  County  Finance 


431 


Board  of  Supervisors 

Increase  or  Reduction  of  County  Debt  —  concluded 


Indebtedness  Incurred  ' 


Bonds 
issued 


Temporary 

loans 
negotiated 


IV 


Other 
indebted- 
ness 
incurred 


Total 


Result  of  Year's 
Transactions  ' 


Net 
reduction 


Net 
increase 


$80,000  00 

$38,571  00 
24,023  38 
40,682  39 
24,850  00 
44,700  00 

$118,571  00 
24.023  38 
40,682  39 
37,345  00 
44,700  00 

$67,469  13 

$17,480  67 
8.110  84 

12,495  00 

2,495  00 

32,737  87 

29,000  00 
30,747  77 
20,161  11 
20.000  00 

49,550  00 
22,000  00 
3,000  00 
30,422  22 
29,500  00 

5,000  00 

29,000  00 
30,747  77 
20,161  11 
20,000  00 

49,550  00 
22,000  00 
18,000  00 
30,422  22 
29,500  00 

80,000  00 

11,000  00 

531  94 

24,357  62 

43,000  00 

.... 



20,252  79 

6,354  70 

15,000  00 

8,000  00 

10,277  78 

14,500  00 
60,000  00 

75,000  00 

10,722  39 

5,776  82 
2,300  00 

20,000  00 
14,700  00 

5,776  82 
2,300  00 

20,000  00 
15,252  31 

14,949  66 
15,025  00 

10,000  00 
12,655  54 

"'$552'3i 

* 

U,4S7  09 

$182,495  00 

$454,984  69 
23,946  56 

$552  31 
552  31 

$638,032  00 
33,580  63 

45,623  75 

$217,204  01 

$217,204  01 

$35,240  22 
16,674  25 
53,729  33 
10,000  00 

$35,240  22 
16,674  25 
53,729  33 
10,000  00 

$8,000  00 
14,674  25 

$27,111  88 

loiooooo 

16 ; 370  41 
3,446  20 

6,000  00 

$102,000  00 

102,000  00 

5,000  00 

1,805  34 

30,000  00 

93,313  06 

5,000  00 

1,805  34 

30,000  00 

21,000  00 

4,000  00 

25,360  00 

6,689  62 
90,000  00 

32,049  62 
90,000  00 

5,399  62 
83,837  44 

171,295  88 

$159,165  34 

$217,333  42 
31,047  63 

$376,498  76 
37,649  87 

39,791  33 

$232,224  37 

$232,224  37 

» See  Table  20. 


[Part  IV]  Tables  Eelative  to  County  Finance  433 


TABLE  32 
County  Obligations  Incurred 
Purpose  of  table: 

Tables  32  and  33  are  designed  to  show  the  nature  of  the  bonds 
and  temporary  loans  issued  and  current  expenses  incurred  and  the 
amounts  paid  on  outstanding  county  indebtedness  under  each  of 
these  classes. 

Comments: 
For  comments  on  this  table,  see  Table  33. 


434 


County  Government 


[Part 


1.  Onondaga. 

2.  Albany .  .  . 

3.  Oneida 

4.  Rensselaer. 


Totals. 
Averages.  . 


Table  32  — 

Bonds,  Temporary  Loans  and 


Total 

Class  I        

$1,752,279  00 

1,431,590  84 

1,622,562  81 

638,032  00 

376,498  76 

Class  II                      .... 

Class  III      

Class  IV         

Class  V 

State               

$5,820,963  41 

Bonds  Issued 

Refunding 

and 

revenue 

bonds 

Building 
bonds 

Highway 
bonds 

Total 

$82,772  06 

$552,580  00 

173,750  00 

136,000  00 

50,000  00 

27,165  34 

$635,352  06 

$300,000  00 
486,000  00 
132,495  00 
132,000  00 

473,750  00 

622,000  00 

182,495  00 

1.59,165  34 

$82,772  06 '$1,050, 495  00 

$939,495  34 

$2,072,762  40 

COUNTY 

$60,724  97 

1,169  14 

1,690,384  89 

CLASS 

3.  Westchester 

$82,772  06 

$552,580  00 

$635,352  06 

Totals 

$1,752,279  00 
584,093  00 

$82,772  06 
82,772  06 

$552,580  001     $635,352  06 

Averages 

552,580  00        635,352  06 



$350,000  00 
562,859  13 

CLASS 

$300,000  00 

$89,750  00 

$389,750  00 

78,649  37 
440,082  34 

84,000  00 

84,000  00 

$1  431   590  84 

$300,000  00 
300,000  00 

$173,750  00 
86,875  00 

$473,750  00 

357  897  71 

236,775  00 

$192,497  00 
21,000  00 
95,374  75 
53,500  15 

CLASS 

2.  Chautauqua 

$16,000  00 

$16,000  00 

$50,000  00 

50,000  00 

6.  St.  Lawrence 

7.  Schenectady 

91,000  00 
310,030  00 
103,048  17 
496,865  06 

31,000  00 
130,000  00 

60,000  00 

91,000  00 

130,000  00 

275,000  00 

275,000  00 

10,000  00 

99,247  68 

105,000  00 

45,000  00 

60,000  00 

60,000  00 

15.  Cattaraugus 

$1,622,562  81 
135,213  57 

$486,000  00 
121,500  00 

$136,000  00 

$622,000  00 

Averages 

45,333  331        103,666  67 

IV] 


Tables  Relative  to  County  Finance 


435 


Obligations  Incurred 
Unpaid  Current  Expenses 


Temporary  Loans  Negotiated 

Current  Expenses  Unpaid 

Tax  loans 

Highway 
loans 

Total 

Warrants 

and 
certificates 
outstanding 

Other 

indebtedness 

reported 

Total 

$1,057,735  80 
746  054  36 

$31,409  00 
211,786  48 
228,130  03 
244,656  66 
24,604  09 

$1,089,144  80 
957,840  84 
999,813  06 
454,984  69 
217,333  42 

$27,782  14 

$27,782  14 

I 

II 

771,683  03 
210  328  03 

749  75 
552  31 

749  75 
552  31 

III 

. 

IV 

109   72Q   '^'^ 

V 

S>2   Q7S    ^SO    ^t'    «7.in    !\9^f\   9R 

$3,719,116  81 

$29,084  20 

$29,084  20 

State 

.  ' 

$34,111  97 

$34,111  97 

$26,613  00 
1,169  14 

$26,613  001 
1,169  14 

............ 

1  023  623  831      $31  409  00 

1,055,032  83 

1 

$1,057,735  80 
528,867  90 

$31,409  00 
31,409  00 

$1,089,144  80 
544,572  40 

$27,782  14 
13,891  07 

$27,782  14 
13,891  07 

$350  000  00' 

$350,000  00 

173,109  13 

78,649  37 

356,082  34 

167  959  001        $5   150   13 

26  800  00'       51  849  37 

201    295  36       154  786  98 

$746,054  361   $211,786  48         $957,840  84 
186  513  59        70  595  49           ''.'^O  4fin  21 

1 

III 


$163,424  00 

$29,073  00 
5,000  00 
9,625  00 

$192,497  00| 

5,000  001 

44,625  00 

53,500  15 

11 

::::::::::::  :::::::::::::ii 

35,000  00 
53  500  15 

$749  75 

$749  75 

::::::::::::  ::::::::::::;ii 

180  030  00 

180,030  00 
103,048  17 
221,865  06 

22  801  48 

80,246  69 
8,500  00 

213  365  06 

5  000  00 

5,000  00 
15,685  34 
75,000  00 

10,000  00 

39,247  68 

105,000  00 

45,000  00 

23  562  34 

30  000  00 

45,000  00 

$771,683  03 
77  168  30 

$228,130  03 
28,516  25 

$999,813  06 
90,892  10 

$749  75 
749  75 

$749  75 
749  75 

436 


County  Government 


[Part 


Table  32  — 
Bonds,  Temporary  Loans  and 


Total 


Bonds  Isstjed 


Refunding 

and 

revenue 

bonds 


Building 
bonds 


Highway 
bonds 


Total 


CLASS 


1    Saratoga 

$118,571  00 
24,023  38 
40,682  39 
37,345  00 
44,700  00 

$30,000  00 

$50,000  00 

$80  000  00 

2.  Montgomery 

3    Herkimer 

4    Chemung 

12,495  00 

12  495  00 

5    Ontario 

6    Wayne 

29,000  00 
30,747  77 
20,161   11 
20,000  00 

49,550  00 
22,000  00 
18,000  00 
30,422  22 
29,500  00 

80,000  00 

8.  Washington 

9.  Otsego 

10    Rockland 

11.  Franklin 

12    Delaware 

13    Fulton 

15,000  00 

.  . .      . 

15  000  00 

15    Allegany 

75,000  00 

75,000  00 

17    Livingston 

18.  Genesee 

5,776  82 
2,300  00 

20,000  00 
15,252  31 

20    Tompkins 

21    Warren   

22    Cortland 

Totals 

$638,032  00 
33,528  00 

$132,495  00 
33,123  75 

$50,000  00 
50,000  00 

$182  495  00 

45,623  75 

CLASS 


1    Sullivan 

$35,240  22 
16,674  25 
53,729  33 
10,000  00 

2.  Essex 

3    Orleans    

4    W^yoming 

6.  Seneca 

102,000  00 

5,000  00 

1,805  34 

30,000  00 

$102,000  00 

$102,000  00 

7.  Tioga 

8    Lewis         .          .    . 

$1,805  34 

1  805  34 

9.  Schoharie 

30,000  00 

30,000  00 

10.  Yates 

1 1    Putnam 

12.  Schuyler 

32,049  62 
90,000  00 

25,360  00 

25,360  00 

13    Hamilton 

Totals 

$376,498  76 
37,649  87 

$132,000  00 
66,000  00 

$27,165  34 
13,582  67 

$159,165  34 

Averages 

39  791  33 

For  tuberculosis  hospital,  maintenance  of  institution. 


IV] 


Tables  Eelative  to  County  Finance 


437 


Obligations  Incurred 
Unpaid  Current  Expenses 


concluded 


Temporary  Loans  Negotiated 

Current  Expenses 

Unpaid 

Tax  loans 

Highway- 
loans 

Total 

Warrants 

and 
certificates 
outstanding 

Other 

indebtedness 

reported 

Total 

IV 


$10,101  87 
3  482  66 

$28,469  13 

20,540  72 

6,800  00 

24,850  00 

$38,571  00 
24,023  38 
40,682  39 
24,850  00 
44,700  00 

33  882  39 

44  700  GO 

29  000  00 

29,000  00 
30,747  77 
20,161   11 
20,000  00 

49,550  00 
22,000  00 
3,000  00 
30,422  22 
29,500  00 

5,000  00 

5,000  00 

25,747  77 

8,000  00 



49,550  00 
15,000  00 

12  161   11 

20,000  00 

7  000  00 

3  000  00 

30,422  22 
29,500  00 

5  000  00 

5,776  82 

5,776  82 
2,300  00 

20,000  00 
14,700  00 



1  2  300  00 

20  000  00 

14  700  00 

$552  31 

$552  31 

$210,328  03 

$244,656  66 
22,241   51 

$454,984  69 
23,946  56 

$552  31 
552  31 

$552  31 
552  31 

13   145  50 

$34,000  00 

$1,240.22 
16,674  25 

$35,240  221 
16,674  25 
53,729  33 
10,000  00 

1 

2 

53  7'^9  33 

3 

10  000  00 

4 

5 

6 

5,000  00 

5,000  00 

7 

8 

9 

10 

11 

6,689  62 

6,689  62 
90,000  00 1 

12 

90  000  00 

13 

$192,729  33 
38    545   86 

$24,604  09 
8,201   36 

$217,333  42 
31,047  63 

438  County  Government  [Part 


TABLE  33 

County  Obligations  Paid 
Refunding  bonds: 

There  has  been  a  practice  in  the  past  in  many  counties  of  the 
State,  of  issuing  new  bonds  (refunding  bonds)  for  the  purpose  of 
raising  funds  to  pay  the  principal  upon  bonds  as  they  mature.  The 
statutes  of  the  State  permit  this  practice. 

It  will  be  noted  from  Table  32  that  the  only  county  reported  as 
havmg  issued  such  bonds  during  the  last  fiscal  year  was  the  county 
of  Westchester;  but  it  will  be  seen  from  this  table  (Table  33)  that 
the  counties  paid  $292,971.94  on  such  bonds  during  the  year.  It  is 
evident  that  there  is  a  marked  improvement  in  the  financial  policies 
of  the  counties  in  this  respect. 

Revenue  bonds: 

Revenue  bonds  have  been  classed  with  refunding  bonds  for  the 
reason  that  they  are  of  the  same  nature.  They  are  issued  for  the 
purpose  of  supplying  deficiencies  caused  by  preceding  tax  levies. 
Generally  such  bonds  have  been  issued  for  the  purpose  of  paying 
temporary  loans  illegally  made  to  supply  deficiencies  in  tax  levies, 
and  often  running  back  several  years.  Table  36  shows  the  amount 
of  such  bonds  outstanding  in  1914. 

Expenses  of  prior  years: 

Few  of  the  counties,  it  will  be  seen,  report  the  expenses  of  prior 
years  paid  during  the  current.  The  failure  to  so  report  is  due  to 
defects  in  the  county  system  of  business  procedure,  which  can  be 
eliminated  only  as  the  county  officers  become  better  acquainted 
with  the  principles  of  municipal  accounting. 


IV]  Tables  Relative  to  County  Finance  439 

Comparison  from  Tables  32  and  33 ; 

Tables  32  and  33  show: 
Refunding  and  revenue  bonds  retired       $292 ,971  94 
Refunding  and  revenue  bonds  issued .  82 ,  772  06 

Excess  of  payments $210,199  88 

Building  bonds  issued $1 ,050,495  00 

Building  bonds  paid 371 ,500  00 

Excess  of  amount  issued 678 ,995  00 

Highway  bonds  issued $939,495  34 

Highway  bonds  paid 332,439  67 

Excess  of  amount  issued 625 ,460  67 

Temporary  tax  loans  negotiated ....   $2 ,  978 ,  530  55 
Temporary  tax  loans  paid 2 ,  755 ,  963  58 

Excess  of  amount  negotiated 222 ,  566  97 

Highway  loans  negotiated $740 ,  586  26 

Highway  loans  paid 449,253  68 

Excess  of  amount  negotiated 291 ,332  58 


Net   increase   in    indebtedness   represented    by 

bonds  and  notes $1 ,589 ,750  34 


440 


County  Government 


[Part 


Table  33  — 
Bonds,  Temporary  Loans, 


Total 

Class  I 

$1,387,767  27 

1,039,287  56 

985,809  70 

682,519  09 

205,202  88 

Class  II      

Class  III 

Class  IV 

Class  V 

State 

$4,300,586  50 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester.  . 

Totals 

Averages 

1.  Onondaga. .  . . 

2.  Albany 

3.  Oneida 

4.  Rensselaer.  .  . 

Totals 

Averages 

1 .  Orange 

2.  Chautauqua. . 

3.  Siiffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence. 

7.  Schenectady.. 

8.  Dutchess 

9.  Nassau 

10.  Steuben 

1 1 .  Jefferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus.  . 

Totals 

Averages 


Town  liability,  special  law. 


$176,681  39 

52,372  94 

1,158,712  94 


$1,387,767  271 
462,572  52 


$368,750  71 
186,750  00 
181,282  97 
302,503  88 


$1,039,287  56 
259,821  89 


1       $215 

424 

001 

33 

000 

00 

92 

025  ool 

8 

602 

15 

46,000  001 

10 

137 

85 

171 

663 

77 

110 

855  09 

73 

738  01 

15 

194 

77 

28,000  Ool 

37 

500  ool 

58 

562 

34] 

37 

106 

72 

48,000 

00 

$985 

809 

70 

65 

720 

65 

Bonds  Retired 

Refunding 

and 

revenue 

bonds 

Building 
bonds 

Highway 
bonds 

Total 

$93,983  77 

94,250  00 

47,229  52 

51,508  65 

6,000  00 

$115,000  00 
82,000  00 
97,500  00 
46,000  00 
31,000  00 

$29,730  00 
72,500  00 
69,000  00 

122,271  19 
38,938  48 

$238,713  77 

248,750  00 

213,729  52 

219,779  84 

75,938  48 

$292,971  94 

$371,500  00 

$332,439  67 

$996,911  61 

CLASS 


$55,000  00 
50,000  00 
10,000  00 

$3,500  00 

$58  500  00 

50,000  00 
130,213  77 

$93,983  77 

26,230  00 

$93,983  77 
93,983  77 

$115,000  00 
38,333  33 

$29,730  00 
14,865  00 

$238,713  77 
79,571  26 

CL.\SS 


$25,000  00 

$25,000  00 

$41,250  00 
30,000  00 
23,000  00 

$33,000  00 
20,000  00 
19,500  00 

74  250  00 

32,666  06 
25,000  00 

82,000  00 
67,500  00 

$94,250  00 
31,416  66 

$82,000  00 
27,333  33 

$72,500  00 
24,166  66 

$248,750  00 
62,187  50 

i$5,020  00 
28,000  00 


10,000  00 
'4',269'52 


$47,229  52 
11,807  38 


$5,000  00 
13,000  00 
15,000  00 


2,000  00 


14,000  00 
8,500  00 


5,000  00 
10,000  00 


22,000  00 

"3, '660 "66 


$97,500  00 
9,750  00 


$7,000  00 

20,000  00 

5,000  00 


7,000  00 
10,000  00 


10,000  00 
5,000  00 


5,000  00 


$69,000  00 
8.625  00 


CLASS 

$12,000  00 

33,000  00 

20,000  00 

5,020  00 

37,000  00 

10,000  00 

24,000  00 

8,500  00 

4,209  52 

15,000  00 

15,000  00 


27,000  00 

'  '3'666"66 


$213,729  52 
16,440  73 


IV] 


Tables  Eelative  to  County  Finance 


441 


Obligations  Paid 

Current  Expenses  of  Prior  Years 


Temporary  Loans  Paid 

Expenses  of  Prior  Years 

1 

Tax 
loans 

Highway 
loans 

Total 

Warrants 

and 

certificates 

of  audit 

Other 
items 

Total 

$1,039,366  14 
717,925  77 

$16,415  00 

72,611   79 

139,475  61 

195,411  06 

25,340  22 

$1,055,781   14 
790,537  56 
771,504  95 
458,296  37 
129,097  24 

$58,800  39 

$34,471  97 

$93,272  36 

I 
II 

632,029  34 

575  23 
172  98 

575  23 

4,442  88 

167  16 

III 
IV 
V 

262,885  31 
103,757  02 

4,269  90 
167  16 

$2,755,963  58 

$449,253  68 

$3,205,217  26 

$63,237  45 

$35,220  18 

$98,457  63 

State 

$32,856  14 

$32,856  14 

1,006,510  00 

$16,415  00 

1,022,925  00 

$1,039,366  14 
519,683  07 

$16,415  00 
16,415  00 

$1,055,781   14 
527,890  57 

$50,853  28 
2,372  94 
5,574  17 

$34,471  97 

$85,325  25 
2,372  94 
5,574  17 

$58,800  39 
19,583  56 

$34,471  97 
34,471  97 

$93,272  36 
31,074  22 

$343,750  71 

$343,750  71 

112,500  00 

99,282  97 

235,003  88 

. 

112,500  00 

68,146  18 

1  $31, 136  79 
41,475  00 

193,528  88 

$717,925  77 

$72,611  79 
36,305  89 

$790,537  56 
197,634  39 

179,481  94 

Ill 

$203,424  00 

$203,424  00 

72,000  00 

72,000  00 
3,582  15 
9,000  00 

$25  00 

$25  00 

3,582   15 

$9,000  00 

137  85 
217  61 

137  85 
217  61 

147,446  16 



147,446  16 

102,355  09 

69,528  49 

22,379  48 

79,975  61 

69,528  49 

194  77 

194  77 

13,000  00 
37,500  00 

13,000  00 
37,500  00 
31,562  34 
37,106  72 
45,000  00 

31,562  34 

37,106  72 

45,000  00 

$632,029  34 

$139,475  61 
34,868  90 

$771,504  95 
64,208  74 

$575  23 
143  81 

$575  23 
143  81 

70,225  48 

442 


County  Government 


[Part 


Table  33  — 
Bonds,  Temporary  Loans,  Current 


COUNTY 


Total 


Bonds  Retired 


Refunding 

and 

revenue 

bonds 


Building  Highway 

bonds  bonds 


Total 


$51,101  87| 
41,504  05 
48,793  23 
34,850  00 
77,437  87 

CLASS 
»20,000  00      $20,000  00 

2.  Montgomery 

3.  Herkimer 

4.  Chemung 

5    Ontario 

$15,508  65 

$5,000  00 

15,000  00 
12,000  00 
10,000  00 
25,000  00 

35,508  65 
12,000  00 

10,000  00 

5,000  00 

30,000  00 

6    Wavne 

40,000  00 
31,279  71 
44,518  73 
63,000  00 

29,297  21 
28,354  70 
10,000  00 
40,700  00 
15,000  00 

20,000  00 
10,722  39 

2,000  00 

9,000  00 

11,000  00 

8.  Washington 

9    Otsego 

5,000  00 

5,000  00 

10.  Rockland 

1  1       Trranl.-1in 

17,000  00 

17  000  00 

13    Fulton 

'  "i7;ooo'oo 

10,000  00 
10,000  00 

10,000  00 

14.  Columbia 

27  000  00 

10,000  00 

10,000  00 

17.  Livingston 

10,271   19 

10,271   19 

19.  Chenango 

20.  Tompkins 

21    Warren 

20,726  48 
17,325  00 

30,000  00 
27,907  85 

1,000  00 

11,000  00 
10,000  00 

12,000  00 

10,000  00 

99     r^nrtlnnrl 

Totals 

$682,519  09 
34,125  95 

$51,508  65 
12,877  16 

$46,000  00 
6,571  42 

$122,271   19    $219,779  84 
13,585  68         15,698  56 

Averages        

1    Sullivan                     1 

$27,240  22 
2,000  00 

80,841  21 
4,000  00 

10,000  00 

8,686  94 

21,370  41 

5,251   54 

9,000  00 

$5,000  00 
2,000  00 
5,000  00 

.?  1,000  00 

"   22,000  00 
4,000  00 

CLASS 
$6,000  00 

2,000  00 

3    Orleans 

27,000  00 

4.  Wyoming 

4,000  00 

10,000  00 

10,000  00 

6    Seneca 

8,686  94 
'"  'i;25i'54 

8,686  94 

3,000  00 
4,000  00 

3,000  00 

8    Lewis 

5,251  54 

9    Schoharie 

10    Yates       

11    Putnam 

4,000  00 

26,650  00 

6,162  56 

2,000  00 

2,000  00 

4,000  00 

12    Schuvler 

$6,000  00 

6,000  00 

Totals 

$205,202  88 
17,100  24 

$6,000  00 
6,000  00 

$31,000  00 
4,428  57 

$38,938  48 
7,787  69 

$75,938  48 

7,593  84 

'  Judgment. 


IV] 


Tables  Relative  to  County  Finance 


443 


Obligations  Paid 

Expenses  of  Prior  Years  —  concluded 


Temporary  Loans 

Paid 

Tax 
loans 

Highway 
loans 

Total 

Expenses  of  Prior  Years 


Warrants 

and 

certificates 

of  audit 


Other 
items 


Total 


IV 

$13,101   871      $18,000  001          $31,101   871 

3,482  66 

2,512  74 

'"24,'850'00 

2,737  87 

5,995  40 
36,793  23 
24,850  00 
47,437  87 

36,793  23 

44,700  00 

29,000  00 

"26,'279'7i 
20,500  00 
22,000  00 

25,848  20 

29,000  00 
31,279  71 
39,345  75 
46,000  00 

25,848  20 
28,354  70 

5.000  00 
18,845  75 

i$172  98 

$172  98 

24,000  00 

$3,449  01 

3,449  01 

28,354  70 

13,700  00 
15,000  00 

13,700  00 
15,000  00 

10,000  00 

10,000  00 

451   20 

451   20 

20,726  48 

20,726  48 
5,300  00 

20,000  00 
27,563  16 

5,300  00 

25  00 

25  00 

20,000  00 

24,307  10 

3,256  06 

344  69 

344  69 

$262,885  31 
20,221  94 

$195,411  06 
16,284  25 

$458,296  37 
25,460  90 

$4,269  90 
1,067  47 

$172  98 
172  98 

$4,442  88 
888  57 

$20,000  00 

$1,240  22 

$21,240  22 

53,841  21 

53,841  21 

. 

is, 365  si 

18,365  81 

$4  60 

$4  60 

9,666  66 

9,000  00 

2,556  09 

24,100  00 

26,650  00 

162  56 

162  56 

^,$103, 757  02 

$25,340  22 
12,670   11 

$129,097  24 
32,274  31 

$167  16 
83  58 

$167  16 
83  58 

20,751  40 

444  County  Goveenment  [Part 


TABLE  34 

Results  of  County  Financing,  1914  —  Receipts  and  Expendi- 
tures ON  Account  of  Contributions 

Contributions  by  the  county: 

Under  the  statutes  of  the  State  the  various  counties  are  required 
to  contribute  to  the  expenses  of  the  State  government  (State  tax); 
to  the  expenses  of  the  maintenance  of  armories  of  the  military  dis- 
trict within  which  the  county  is  situated  (armory  tax);  and  to  the 
expense  for  stenographers,  etc.,  of  the  courts  of  the  judicial  districts 
within  which  the  county  is  situated  (stenographer's  tax). 

Various  statutes  permit  or  require  that  the  county  as  a  whole  may 
or  shall  contribute  to  unusual  expenses  of  towns;  the  money  for  this 
contribution  is  raised  by  tax  upon  the  county,  paid  to  the  county 
treasurer  by  the  collector  and  by  him  paid  over  to  the  supervisor 
of  the  town. 

Contributions  to  the  county: 

On  the  other  hand,  the  county  receives,  outside  of  the  tax  levy 
made  by  its  board  of  supervisors,  contributions  from  the  State  for 
the  maintenance  of  State  and  county  highways  and  Indian  reserva- 
tion highways,  and  from  the  mihtary  district  for  the  maintenance 
of  armories  within  the  county.  These  moneys  are  paid  direct  to 
the  county  treasurer  by  the  State  Treasurer. 

Cities  and  villages  are  required  to  contribute  to  the  county  treas- 
urer amounts  determined  pursuant  to  statute  by  the  State  Comp- 
troller for  the  maintenance  of  State  and  county  highways  within 
such  cities  or  villages. 

In  the  transactions  relative  to  the  construction  of  highways,  the 
collection  of  returned  taxes  and  other  matters,  the  towns  frequently 
become  indebted  to  the  county.  The  amount  of  such  indebtedness, 
may  be  levied  by  the  board  of  supervisors  upon  the  town,  in  which 
case  it  would  be  paid  by  the  collector  of  the  town  to  the  county 
treasurer  and  be  included  in  these  tables  under  the  head  of 
"  Receipts  from  taxes  ".  But  often  the  town  liquidates  its  indebt- 
edness to  the  county  by  the  payment  of  moneys  from  surplus  funds 
of  the  town  in  the  hands  of  the  supervisor  or  from  the  proceeds  of 
town  bonds.  In  this  case  the  amount  so  paid  is  considered  a 
contribution  by  the  town. 


IV]  Tables  Eelative  to  County  Finance  445 

In  many  counties  also  a  practice  has  arisen  of  applying  the  share 
of  the  town  in  the  mortgage  taxes  and  bank  taxes  held  by  the  county 
treasurer  to  the  reduction  of  the  amount  of  county  taxes  levied  on 
the  town,  or  of  reducing  such  levy  by  direct  payments  from  town 
funds  (usually  arising  from  sources  other  than  taxes).  Such  appli- 
cations and  payments  are  treated  as  contributions. 


446 


County  Government 


[Part 


Table  34  —  The 

Results  of  County  Financing,  1914  —  Receipt 


Contributed  by  County 

TO  Expenses  of 

Towns 

Judicial 
districts 

:Military 
districts 

State 

Total 

Class  I           

.$89,234  38 
35,628  22 
80,362  60 
33,638  07 
10,841  07 

$303,384  51 

136,081  06 

263,485  10 

161,937  55 

54,817  55 

$606,443  41 
277,612  24 
543,126  55 
356,175  80 
113,992  99 

$999,062  30 

Class  II                              

$3,350  00 
13,980  31 
15,439  60 
12,276  97 

452,671   52 

Class  III 

900,9.54  56 

Class  IV 

567,191  02 

Class  V                               

191,928  58 

State        

$45,046  88 

$249,704  34 
249,704  .34 

$919,705  77 
22,004  27 

$1,897,350  99 

$3,111,807  98 

ILXCeSSeS 

COUNTY 
1     Erie                  

$24,950  71 
12,431  82 
51,851  85 

$126,316  74 
77,477  61 
99,590  16 

$243,835  48 
149,558  94 
213,048  99 

CLASS 
$.395,102  93 

239,468  37 

3    Westchester 

364,491  00 

Totals              

$89,234  38 
29,778  12 

$303,384  51 
101,128  17 

$606,443  41 
202,144  47 

$999,062  30 

333,020  76 

$14,946  65 
8,703  22 
6,319  94 
5,658  41 

$55,834  48 
35,433  20 
22,457  19 
22,356  19 

$106,702  25 
75,042  72 
48,041  73 
47,825  54 

CLASS 
$177,483  38 

2    Albany 

$1,700  00 

120,879  14 

3    Oneida    

76,818  86 

4,  Rensselaer            

1,650  00 

77,490  14 

Totals    

$3,350  00 
1,675  00 

$35,628  22 
8,907  05 

$136,081  06 
34,020  26 

$277,612  24 
69,403  06 

$452,671  52 

113,167  88 

$1,907  38 
1,096  60 
1,424  97 

$15,091   31 

3,746  91 

11,583  71 

4,. 598.  98 

1,963  47 

2,350  17 
3,226  29 
8,633  76 
12,934  63 
2,365  41 

3,875  33 
3,280  40 
2,661   88 
2,171   68 

1,878  67 

$17,358  65 

19,074  92 

30,490  12 

24,078  23 

8,701   14 

13,480  18 
18,074  91 
17,140  75 
37,982  35 
14,736  12 

13,967  67 
13,416  92 
10,622  27 
13,876  40 
10,484  47 

$36,763  24 
.36,453  10 
66,682  07 
46,479  43 
18,613  89 

28,837  61 
.38,280  23 
36,301  74 
80,441  53 
28,161  42 

29,880  44 
28,702  24 
20,504  66 
26,786  29 
20,238  66 

CLASS 
$71,120  58 

2.  Chautauqua 

3    Suffolk              

60,371   53 
110,180  87 

4    Niagara 

75,156  64 

5 .  Ulster 

29,278  50 

6    St   Lawrence 

1,571  41 
5000 

46,239  37 

7.  Schenectady 

8    Dutchess        

59,581  43 
62,126  25 

9    Nassau                    

131,358  51 

45,262  95 

11    Jefferson 

47,723  44 

7,929  95 

53,329  51 

33,788  81 

14    Cayuga                . . . 

42,834  37 

15.  Cattaraugus 

32,601  80 

Totals                

$13,980  31 
2,330  05 

$80,362  60 
5,357  51 

$203,485  10 
17,565  67 

$543,126  55 
36,208  44 

$900,954  56 

60,063  64 

See  Table  20. 


IV] 


Tables  Eelatia^e  to  County  Finance 


447 


Board  of  Supervisors 

AND  Expenditures  on  Account  of  Contributions 


Contributed  to  County  (Exclusive 

of  County  T 

axes)  by 

Excess  of  i 

Cities 

and 

villages 

Towns 

Military 
districts 

State 

Total 

Expenditures 

Receipts 

$4,701  OSi   $98,899   14 

$300,702  56 

243,828  18 

199,536  80 

130,319   12 

23,314  84 

$369,135  76 
354,768  37 
781,006  23 
613,237  73 
170,919  52 

$773,438  54 

727,408  28 

1,143,718  64 

2  847,774  71 

240,710  80 

$225,623  76 

2,253  00!    126,558  73 

$274,736  76 

242,764  08 

280,583  69 

48,782  22 

I 

17,380  21     145,795  40 

II 

11,231  38      91,386  48 

IV 

4,342  28      42,134   16 

\ 

■  ■ 

$39,907  95  $504,773  91 
39,907  95    459,727  03 

$897,701   50 

$2,289,067  61 
391,716  62 

$3,733,050  97 
621,242  99 

$225,623  76 

$846,866  75 
621,242  99 

Stat 

I 

$2,480  36 

$165,901   76 
77,193  43 
57,607  37 

$175,747  54 
93,888  22 
99,500  00 

$344,129  06 
200,188  97 
229,119  91 

$50,973  27 

39,279  40 

135,371  09 

694  67 

$28,412  65 
70,486  49 

1.526  05 

225,623  76 

$4,701  08 

$98,899  14 
49,449  57 

$300,702  56 
100,234   18 

$369,135  76 
123,045  25 

$773,438  54 
257,812  84 

1,233  69 

$225,623  76 

$225,623  76 

— 

II 

$1,584  471   $60,515  73l$102.297  05 

$71,000  97 

136,485  24 

68,298  10 

78,984  06 

$235,398  22 
228,579  87 
142,349  84 
121,080  35 

$57,914  84 

241  59 

27,809  04 

29,111   86 

9,122  10 

64,044  00 
44,939  88 
32,547  25 

107  700  73 

65,5.30  98 
43,590  21 

426  94 

274,736  76 

$2,253  00 

$126,558  73 
31,639  68 

$243,828  18 
60,957  04 

$354,768  37 
88,692  09 

$727,408  28 
181,852  07 

751  00 

$274,736  76  $274,736  76 

1 

III 


$681  76 
2,449  07 

145  95 
1,202  45 

357  33 

3,078  05 

130  60 

1,896  97 


1,297  33 


4,258  04 

1,581  41 

301  25 


$17,380  21 
1,448  35 


$15,353  91 
38,948  45 
51,226  78 


19,358  08 

283  90 

7,139  34 


5,923  41 


1,.563  10 

4,544  04 

1,300  00 

154  39 


$145,795  40 
13,254  12 


$25,273  74 
15,024  56 


10,663  48 
9,046  50 

12,675  50 
15,240  90 
10,766  95 


11,005  94 

16,953  70 
30,582  60 
13,687  02 
17,265  47 
11,350  38 


$199,536  80 
15,348  98 


$81,560  00 

7,851  02 

26,170  00 

30,570  00 

53,385  00 

53,845  00 
58,865  00 
54,110  00 
130,955  08 
41,087  42 

101,385  00 
38,407  71 
43,865  00 
37,735  00 
21,215  00 


$781,006  23 
52,067  08 


$107,515  50 
40,678  56 
65,264  40 
93,662  71 
62,788  83 

88,956  63 
74,520  40 
73,913  26 
130,955  08 
58,016  77 

119,636  03 
70,553  47 
66,354  10 
57,881  88 
33,021  02 


$1,143,718  64 
76,247  91 


$36,394  92 

$19,692  97 
44,916  47 

18,506  07 
33,510  33 

42,717  26 
14,938  97 
11,787  01 

403  43 

12,753  82 

71,912  59 
17,223  961 
32,565  29 
15,047  51 ! 

419  22' 

1 



242, 76 A  08 

$307,776  95 

$307,776  95 

2  Gifts,  $1,600,  included  in  total,  not  in  analysis. 


448 


County  Goveenment 


[Part 


Table  34  —  The 
Results  of  County  Financing,  1914  —  Receipts  and 


COUNTY 


Contributed  by  County 

TO  Expenses  of 

Towns 

Judicial 
districts 

Military 
districts 

State 

Total 

1.  Saratoga 

2.  Montgomery 

3.  Herkimer. .  .  . 

4.  Chemung. .  .  . 

5.  Ontario 


6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland... 


11.  Franklin.. 

12.  Delaware. 

13.  Fulton.  .  . 

14.  Columbia. 

15.  Allegany. 


16.  Madison... 

17.  Livingston. 

18.  Genesee .  .  . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.  . 

22.  Cortland. 


Totals . 
Averages.. . 


$2,692  34 


2,450  00 
547  40 


4,180  52 


187  67 
2.717  49 

380  40 
1,492  32 


791  46 


$15,439  60 
1.715  51 


$1,416  19 
1,499  41 
2,541  64 
2,176  99 
1,853  38 

1,445  67 
502  85 
1.074  07 
1,711  58 
4,576  94 

654  03 
1,104  98 

848  07 
1,820  94 
1,275  20 

1,482  98 
1,487  01 
1,783  52 
1,162  69 
1,433  40 

598  38 
1,188  15 


$33,638  07 
1,529  00 


$8,677  60 
9,179  05 
11,395  39 
10,720  72 
12,115  02 

9,603  57 
4,580  86 


7,511  85 
8,499  28 

4,809  77 
6,001  46 
5,539  31 

7,868  77 
7,105  06 

6,719  60 
9,477  35 
9,299  81 
5,885  51 
6,725  55 

4,767  61 
5,454  41 


$161,937  55 
7,711  31 


$23,135  84 
19,636  39 
24,377  67 
20,487  81 
23,329  85 

18,538  18 
9,799  67 
19,805  02 
16.069  77 
21,655  94 

10,289  28 
12,838  64 
11,850  05 
16,833  34 
13,715  20 

12,971  23 
18,111  65 
17,772  32 
11,247  45 
12,982  48 

10,199  10 
10,528  92 


$356,175  80 
16,189  80 


1.  Sullivan.  . 

2.  Essex 

3.  Orleans.  . 

4.  Wyoming. 

5.  Greene .  .  . 


6.  Seneca . . . 

7.  Tioga 

8.  Lewis .  .  .  . 

9.  Schoharie. 
10.  Yates 


11.  Putnam.  . 

12.  Schuyler. 

13.  Hamilton. 

Totals .  .  . 


Averages. 


$7,649  45 


3,862  89 
'""'69'37 


695  26 


$12,276  97 
3,069  24 


$654  29 

1,267  76 

1,168  78 

862  17 

870  62 
990  80 
883  55 
764  28 
604  05 

2,051  60 
472  68 
250  49 


$10,841  07 
774  36 


$3,346  28 
4,965  19 
7,092  82 
6,167  82 
4,347  62 

5,299  71 
4,544  85 
3,386  37 
3,381  76 
4,001  16 

4,214  14 
2,532  43 
1,537  40 


$54,817  55 
3,654  50 


$10,353  48 

10,621  76 

13,554  71 

11,906  05 

9,300  67 

10,230  31 
8,773  17 
7,173  92 
7.162  15 
7,724  19 

9,015  12 
4,888  55 
3,288  91 


$113,992  99 
7,599  53 


See  table  20. 


IVJ 


Tables  I\elative  to  County  Pixance 


449 


Board  of  Supervisors 

Expenditures  on  Account  of  Contributions  —  concliuled 


CoNTRIBrTEl)    TO    CorXT-S. 

(ExcLr.-ivK  OF  CorvTY  Taxes)  by 

Citi.-s       1 

and          1       To\vn:< 
villages 

1 

1 
Military     1         o.    . 
districts               ^f-^**^ 

Tot.ll 

Excess 

OF  1 

ExiK-nditiirt's 

Rc'fcipts 

$611  74! 

988  981 

1.851  28   13,819  5o 


330  96 

601  06 
1 . 306  94 

823  41 
1.087  32 

273  00 


795  70 
156  37, 


$200  00,  $14,034  90 

'      10.552  481 

8.733  65 
14,604  80 
14,075  80 


I   9,613  IS 

503  36|   10,423  04 
5,450  00  


0.249  31' 


825  94    4,512  93 


5.505  14 

8,066  36 

11,174  04 

9,082  42 


660  58 
402  40 


232  44 
283  26 


$11,231  .38 
701  96 


5,576  94 
3,883  38 

13,883  55! 
6,209  94| 

31,097  52' 


14,4.52  .59 


$91,386  48j$130.319  12 
8,307  86   10,8.59  93 


$48,480  00 
28,100  00 
39.790  00 
13.294  79 
20,885  00 

18.900  00 
18,035  00 
4.415  00 
32.905  00 
47.400  S3 

28.78(>  03 
21,055  00 
.59  ,-435  00 
25,505  00 
22.660  00 

14,927  48 
17.085  00 
20,180  00 
37,075  00 
47,268  OOl 

18,060  00! 
22,155  00 


$013,237  73| 
27,878  881 


•M>04,920  70 
.39.701  46 
04.194  48 
27.899  .59 
41,291   82 

19,. 561  00 
19,341  94 
14,851  .59 
44,918  72 
.53.183  83 

40,. 541  08 
.30,517  06 

70.766  01 
34.647  42 
27.998  87 

20,504  42 
20,968  38 
34,063  .55 
43.945  52 

78.767  92 

32.745  03 
22.438  20 


$847,774  71 
38,535  21 


1 

$29,004  73 

9.. 386  61 

25,879  78 

"  '3,'440'i7 

i 



$7,935 

93 

14,206 

88 

4,458  .56 

(i,027 

r>o 

19,025  52 
18,451   67 

24,000  .33 
7,854  49 

52,148   18 
6,632  05l 
5,903  41 

669 
8,107 

?o 

63 

5,207  90 
24,858  41 
57,626  49 

17,179  94 
5.206  78 

1 

280,583  69 

$317,531 

02 

$317,531  02 

$4,095  40 

2,339  43 

10,952  61 

'$li;299'8S 
'    12,014  90 

$15,825  00 

35,135  00 

13,. 530  00 

6,275  00 

24,000  00 

6,210  00 

10,565  00 

24,360  00 

8,220  00 

5,570  52 

16,600  00 
2.420  00 
2.209  00 

$19,920  401 

37,768  22 

35,782  49! 

7,7t>0  28 

43,618  48 

7,093   19 

10,565  00 

27,1.57  02 

15,094  88 

.       8,2.58  40 

16,932  36 
5,. 551   OS 
5,209  00 

$293  79 

1,485  28 
0,938  89 

064  63 
883   19 

"907  56 

1,889  46 
0,874  88 
1,907  90 

779  92 
332  36 

480  83 

2,0.50  25 
3,000  00 

$4,342  28 
020  32 

$42,134   10 
4,213  41 

$23,314  84 
11,657  42 

$170,919  52 
11,374  63 

$240,710  80 
16,047  38 

$1,428 

81 

$21,. 526  98 
10,004  31 

11,482 

37 

29,038  65 

'i5;713'l8 
3.786  09 

1,651   50 



9,307 
4,439 

45 
08 

4,071 

00 

2,342 

58 

132  20 

48,782 

2? 

$81,853 

51 

$81,853  51 

*Gift3,  $1,000,  not  in  analysis,  included  in  total. 


[Part  IV J    Tables  Eelative  to  Coujsty   Finance  451 


TABLE  35 

The  County  Debt  Limit  of   1914,  the  County  Indebtedness 
AND  the  Debts  of  Subordinate  Municipalities 

The  Constitution  prescribes  a  debt  limit  to  counties  of  10  percent 
of  the  assessed  valuation.  This  table  shows  the  assessed  valuation 
of  1914,  the  gross  amount  of  debt  permitted  under  the  limitation 
and  the  net  outstanding  debt  of  each  county. 

Debts  of  subordinate  municipalities  within  the  county: 

The  debts  of  the  towns,  cities,  villages,  school  districts  and  other 
municipal  subdivisions  of  the  county  have  been  determined  from 
reports  of  clerks  of  boards  of  supervisors  to  this  Department  and 
other  data  available,  and  the  total  amount  thereof  is  given  in  col- 
umn 6.  This  is  added  to  the  net  debt  of  the  county  for  the  purpose 
of  showing  in  column  7  the  total  public  debt  for  which  the  taxpayers 
of  the  county  and  of  the  municipal  subdivisions  of  the  county  are 
liable. 

Percentages  of  debt  to  assessed  valuation: 

The  percentage  borne  by  the  net  county  debt  and  by  the  total 
public  debt  to  the  assessed  valuation  of  the  county  in  1914  is  shown. 
It  will  be  seen  that  the  net  county  debt  is  but  a  small  fraction  of 
the  debt  permitted  by  the  Constitution. 

Percentages  of  debt  to  equalized  valuation  of  1913: 

In  preceding  tables  the  equalized  valuation  of  1913  has  been  used 
as  the  l^asis  of  all  comparisons.  For  the  purpose  of  completing  such 
comparative  tables,  the  percentages  of  the  county  debt  and  of  the 
total  public  debt  to  such  eciualized  valuation  of  1913  have  been 
computed. 

Under  the  estimate  of  the  State  Board  of  Equalization  the  equal- 
ized valuations  are  85 .  80  per  cent  of  the  true  value  of  the  property 
of  each  county.  To  find  the  percentages  of  such  debts  to  the  true 
valuation  the  rates  here  given  must  be  divided  by  .8580. 


452 


County  Governimext 


[Part 


Table   35  —  County  Debt  Limit,    1914  —  County   Indebtedness  — 

Assessed    and    Equalized    (State 


Assessed 

valuation 

of  real 

property,  1914 

Debt  limit 
10  per  cent 
of  assessed 
valuation 

County  Debt 

Gross 

debt 

outstanding 

Riuking 
funds 

Net  debt 
not  pro- 
vided for 
by  sinkin-i; 
funds 

Class  1 1 

Class  II ! 

$1 , 066 , 477 , 229  $106 , 647 , 722  90 

482,517,945      48,251,794  50 

847,079,7261     84,707,972  60 

1        524,793,0611      52,479,306   10 

i        173,434,9511      17,343,495  10 

$4,455,636  51 
5,228,649  37 
6,817,524  96 
3,315,632  59 
1,200,420  80 

$49/219  09 
13,000  00 
10,000  00 



$4,455,636  51 
5,179,430  28 

Class  III ! 

Class  IV 

r),804,524  96 
3,305,6.32  59 

Class  V 1 

1,200,420  80 

State 

$3,094,302,912  $309,430,291   20 

$21,017,864  23 

$72,219  09i$20,945.645  14 

COUNTY 

1 .  Erie 

2.  Monroe 

3.  Westchester. 


$407,669,8811  .$40,766,988  00 
271,783,213  27,178,321  00 
387,024,135      38,702,413  00 


Totals |$1, 066, 477, 229  $106,647,722  00      .$4,4.J5,636  51 


$1,-575,000  00 

2.50,000  00 

2,630,636  51 


CLASS 
I $1,575, 000  00 
I  2.50.000  00 
i   2,630,636  51 


I $4, 455, 636  51 


1.  Onondaga.  .  . 

2.  Albany 

3.  Oneida 

4.  Ren.sselaer.  . 

Totals 

1 .  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady. 

8.  Dutchess. .  .  . 

9.  Nassau 

10.  Steuben 

11.  .Jefferson.  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals 


$182,804,8.50 

135, 306,. 349 

81,264,851 

83,081,895 


.$482,517,945 


$18,286,485  00 

13,530,635  00 

8,126,485  00 

8,308,190  00 


$48,251,795  00 


$1,-565,000  00 
1,. 554, 500  00 
1,0.59,649  37 
1,0.58.509  00 

$49,219  09 

CLASS 

$1,515,780  91 

1,-554,500  00 

1,050,649  37 

1,058,500  00 

$5,228,649  37 

$49,219  09  $5,179,4-30  28 

$-53,978,477 

$5,-397,848  03! 

61,185,310 

6,118,-531  001 

93,087,792 

9,-308,779  00 

75 , 606 , 856 

7,560,686  00 

32,904,290 

3,290,430  00 

45,787,133 

4,-578,713  00 

64,953,519 

6,495,352  00 

66,017,346 

6,601,735  00 

105,222,041 

10,522,204  00 

43,480,842 

4,348,084  00 

46,354,-589 

4,635,4-59  00 

48,417,733 

4,841,773  00 

33,517,989 

3,351,799  00 

41,391,-540 

4,139,154  00 

35,174,263 

3,517,426  00 

$847,079,726 

$84,707,973  00 

$9-54,200  00 
94,000  00 

334,625  00 
50,000  00 

604,000  00 

170,000  00 

881,000  00 

231,053  61 

2,817,223  -55 

-50,000  00 

210,000  03 

10,000  00 

.384,422  80 


27,000  00 


$6,817,-524 


$10,000  00 


3,000  00 


$13,000  00 


CLASS 

$954,200  00 

94,000  00 

334,625  00 

50,000  00 

601,000  00 

170,000  00 

881,000  00 

231,053  61 

2,817,223  55 

50,000  00 

203,000  00 

10,000  00 

384,422  SO 


24,000  00 


$6,804,524  96 


TV] 


Tables  Ivelative  to  County  Finance 


453 


Debts    of    Subordinate    Municipalities 
Equalization)    Valuation 


Percentages   of   Debt   to 


Debts  of 
subordinate 

Total  public 
debt  of 

Per- 
centage 
of  net 
county 

Per- 
centage 
of  total 
public 

Equalized 
valuation 

Per- 
centage 
of  net 
county 
del)t  to 

Per- 

centage 
of  total 
public 
debt  to 

municipalities 
within  county 

county  and 
numicipalities 

debt  to 
assessed 
valua- 

debt    , 
a.ssesse 
valua- 

of 1913 

cfiual- 

ized 
valua- 

equal- 
ized 
valua- 

tion 

tion 

tion 

tion 

j 

1 

1 

% 

% 

% 

% 

$87,175,344  22 

$91,630,980  73 

.42 

8.59 

$1,143,386,249 

.39 

8.01 

I 

29,911,822  58 

35,091.252  86 

1.06 

7.27 

503,006,792 

1.03 

6.97 

II 

33.280,323   16 

40,084,848  12 

.80 

4.73 

1,021,982,395 

.66 

3.92 

III 

16,949,288  33 

20,2.54,920  92 

.63 

3.85 

624,069,574 

.53 

3.24 

IV 

3,912,058  26 

5.112.479  06 

.69 

2.94 

205,994,568 

.58 

2.48 
5.49 

V 

$171,228,836  55 

$192,174,481   69 

.68 

6.21 

$3,498,639,578 

.60 

State 

$36,365,847  00 
19.394.908  96 
31.414.588  26 

$37,940,847  00 
19.644.908  96 
34,045,224  77 

.39 
.09 

.68 

9.31 
7.23 
8.80 

$442,704,449 
286,436,133 
414,445,667 

.35 
.08 
.63 

8.57 
6.86 
8.21 

$87,175,344  22 

$91,630,980  73 

.42 

8.59 

$1,143,586,249 

.39 

8.01 

II 

$10,068,693  00 
9.889.708  84 
3.646.148  00 
5.407,272  74 


$12,484,473  91; 

11,444.208  84! 

4.696.797  37 

6.465.772  74 


1.15 
1.29 

1.28 


$29,911,822  58  $35,091,252  86 


1.06 


6.82 
8.45 
5.77 

7.78 


7.27 


$193,117,271 

132.947,413 

91.538,591 

85,403,517 


$503,006,792! 


1.03 


6.46 
8.61 
5.13 
7.57 


6.97 


$2,507,051   .53 

$3,461,251   53 

1.77 

6.41 

$72,698,306 

1.31 

4.76: 

3.010.992  99 

3.104,992  99 

.15 

5.07 

68,074.381 

.13 

4.561 

490,832  00 

825.457  00 

.36 

.88 

127,800.707 

.26 

.64' 

5.085.703  83 

5.135.703  83 

.06 

6.79 

90.169.715 

.05 

5.69; 

1,728,009  25i 

2.332.009  25 

1.83 

7.08 

37,123,157 

1.62 

6.28 

1,112,279  Ool 

1.282.279  00 

.37 

2.80 

51,674,184 

.33 

2.48! 

6.072,777  02: 

6.953.777  02 

1.35 

10.70 

68,184,121 

1.29 

10.191 

2,199,734  00> 

2,430.787  00 

.35 

3.68 

71,461,673 

.32 

3.40 

3,799,851  85, 

6.617,075  40 

2.67 

6.28 

159,590.332 

1.76 

4.14'! 

744,025  00 

794,025  00 

.11 

1.82 

.50.659.737 

.10 

1.57J 

1.974.642  95 

2,174,642  95 

,43 

4.69 

51.067,566 

.39 

4.251 

1.624,499  60 

1,634,499  60 

.02 

3.37 

51 , 351 , 766 

.02 

3.18 

1,676,797  96' 

2,061.220  76 

1.14 

6.15 

35,095,438 

1.09 

5.871 

43.500  00 

43.. 500  00 

.10 

48,024,011 

.09 

1,209,626   IS 

1.233.626   18 

.06 

3.50 

39,007,301 

.06 

3.16 

$33,280,323  16, 

$40,084,848  12 

.80 

4.73 

$1,021,982,395 

.66 

3.92 

454 


County  Goveknment 


[Part 


Table   35  —  County  Debt  Limit,    1914  —  County  IndelDtedness  — 

Assessed  and  Equalized  (State 


COUNTY 


Assessed 

valuation 

of  real 

property,  1914 

1 

Debt  limit 
10  per  cent 
of  assessed 
valuation 

County  Debt 

Gross 

debt 

outstanding 

Sinking 
funds 

Net  debt 
nf)t  pro- 
vided for 
by  sink  in? 
funds 

1.  Saratoga. . .  . 

2.  Montgomery 

3.  Herkimer 

4.  Chemung 

5.  Ontario.  . 


6.  Wayne . . 

7.  Clinton . 

8.  Washington 

9.  Otsego. .  . 
10.  Rockland 


11.  Franklin. 

12.  Delaware. 

13.  Fulton.... 
11.  Columbia. 
15.  Allegany.  . 


16.  Madison.  . 

17.  Livingston 

18.  Genesee. .  . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.  . 

22.  Cortland. 


Totals 


$28,178,487 

$2,817,849  00 
2,895,824  00 
3,487,723  00 
3,631,008  00 
3,579,269  00 

3,265,498  00 
1,001,834  00 

2.046.260  00 
2,412,596  00 
3,330,227  00 

1,305,090  00 
1,573,885  00 
1,642,692  00 
2,656,139  00 
2,122,948  00 

2,123,461  00 
2,768,867  00 
2,804,0.50  00 
1,647,286  00 
2,064,314  00 

1.601.261  00 
1,701,222  00 

$1.50,000  00 
354,540  72 
469,800  00 
117,165  00 

CLASS 
$1.50.000  00 

28,958,239 
34,877,231 

354.540  72 
469,800  00 

36,310,084 

117,165  00 

35  792  695 

32 , 654 , 979 

10,018,344 
20 ,  462 ,  .596 

216,000  00 
21,747  77 
75,000  00 

381,000  00 

533,000  00 

22,000  00 

120,000  00 

216.000  00 
21,747  77 

24,125,960 

75.000  00 

33,302,272 

381,000  00 

13,0.50,904 

533,000  00 

15,738,848 

22.000  00 

16,426,924 

120,000  00 

26,561,393 

344,100  00 

344, 1(X)  00 

21,229,483 

21.2.34,613 

2.50,000  00 
33,502  28 

250,000  00 

27,688,674 

33,502  28 

28,040,502 

16,472,864 

5,776  82 
112,000  00 

110,000  00 

5,776  82 

20,643,137 

112,000  00 

16,012,611 
17  012,221 

$10,000  00 

100,000  00 

$524,793,061 

$52,479,303  00 

$3,315,632  59 

$10,000  00 

$3,305,632  59 

1.  Sullivan 

2.  Essex 

$7,119,881 
14,851,302 
28,159,490 
19,795,811 
12,737,908 

17,078,374 
13,860,333 
10,971,699 
11,724,504 
11,740,016 

13,713,821 
6,765,0.80 
4,916,732 

$711,988  00 
1,485,130  00 
2,815,949  00 
1,979,581  00 
1,273,791  00 

1,707,837  00 
1,386,033  00 
1,097.170  00 
1,172,4.50  00 
1,174,002  00 

1,371,382  00 
67(>,50S  00 
491,673  00 

$173,431   75 

54,000  00 

89,350  00 

78,000  00 

280,500  00 

142,223  35 

24,000  00 

26,5.55  70 

39,000  00 

1 

CLASS 

$173,431   75 

54,000  00 

3.  Orleans 

89,350  00 

4.  Wyoming.  .  .  . 

5.  Greene 

78,000  00 
280,500  00 

6.  Seneca 

7.  Tioga 

142.223  35 
24,000  00 

8.  Lewis 

9.  Schoharie      .  . 

26,. 555  70 
39  000  00 

10.  Y'ates 

11.  Putnam ! 

12.  Schuvler ' 

117,000  00 
25,360  00 
151.000  00 

117,000  00 
25,360  00 

151,000  00 

Totals 

$173,434,951 

$17,343,494  00 

$1,200,420  80 

$1,200,420  80 

IV] 


Tables  Eelative  to  Coukty  Finance 


455 


Debts    of    Subordinate    Municipalities 
Equalization)  Valuation  —  concluded 


Percentage    of    Debt    to 


Debts  of 

subordinate 

innnicipalities 

within  county 


Total  public 

debt  of 

county  and 

municipalities 


Per- 
centage 
of  net 
county 
debt  to 
assessed 
valua- 
tion 


Per- 
centage 
of  total 
public 
debt  to 
assessed 
valua- 
tion 


I']qualized 

valuation 

of  19i;i 


Per- 

Per- 

centage 

centage 

of  net 

of  total 

county 

public 

debt  to 

debt  to 

equal- 

equal- 

ized 

ized 

valua- 

valua- 

tion 

tion 

y 

% 

% 

% 

% 

$1,717,851  00 

$1,867,851  00 

.53 

6 .  ()3 

$33,077,136 

.45 

5 .  64 

1,892,561  91 

2,247,102  63 

1.22 

7.75 

34,397,926 

1.03 

6.53 

1,805,886  54 

2.275,686  54 

1.35 

6.52 

41,667,393 

1.12 

5.46 

1,281,79.3  06 

1.398.9.58  06 

.32 

3.85 

38,312,663 

.30 

3 .  65 

943,310  38 

943,310  38 

2.63 

42,877.818 

2.20 

285,001   66 

285,001   66 

.87 

33,246,744 

.85 

516,625  00 

732,625  00 

2.15 

7.31 

17,208,870 

1.25 

4.25 

388,059  00 

409,806  77 

.10 

2.00 

23.021,442 

.09 

1.78 

624,691  63 

699,691   63 

.31 

2.90 

27,724,886 

.27 

2.52 

312,816  70 

693,816  70 

1.14 

2.08 

46,440,839 

.82 

1.491 

848,200  0!) 

1,381,203  00 

4.08 

10.58 

18,270.917 

2.91 

7 .  56 

315,300  00 

3.37,300  00 

.14 

2.14 

23,620.771 

.09 

1.43 

1,117,609   17 

1,2.37,609   17 

.73 

7.53 

20,986,374 

.57 

5.89 

98,192  22 

442,292  22 

1.29 

1.66 

29,258,244 

1.17 

1.51 

419,892  09 

419,892  00 

1.97 

25,208,465 

1.66 

867,440  94 

1,117,440  94 

1.17 

5.26 

23,060,775 

1.08 

4.84 

388,066  00 

421,568  28 

.12 

1.52 

32,132,076 

.10 

1.31 

7,065  50 

7,0'>5  59 

.02 

32,596,992 

.02 

468,596  00 

474,372  82 

.03 

2.87 

19,640,539 

.03 

2.41 

1,678,663  00 

1,790,663  00 

..54 

8.67 

22,943,949 

.48 

7.80 

33,217  26 

133,217  26 

.62 

.83 

20,054,833 

.50 

.66 

938,449  36 

938,449  36 

5.51 

18,319,922 

5.12 

$16,949,288  33 

$20,251,920  92 

.63 

3.85 

$624,069,574 

.53 

3.24 

$726,293  75 
542,706  00 

22,005  34 
499,114  25 

87,200  09 

.534,746  85 
4.53,520  00 
264,325  83 
131,915  OOt 

277,818  24j 

127,103  OOi 

191,250  001 

54,000  00 


$899,725  50 
596,706  00 
111,3.55  34 
577,114  25 
367,700  00 

676,970  20 
477.529  00 
290,881  53 
170,945  00 
277,848  24 

244,103  00 
216,610  00 
205,000  00 


$3,912,058  26   $5,112,479  06 


2.43 

12.63 

.36 

4.01 

.31 

.39 

.39 

2.91 

2.20 

2.88 

.83 

3.96 

.17 

3.44 

.24 

2.65 

.33 

1.45 

2.36 

.85 

1.78 

.37 

3.20 

3.07 

4.16 

.69 

2.94 

$13,606,822 
20,479,525 
27,305,972 
22,456,067 
15,855,452 

18,712,291 
15,179,815 
13,421,541 
12,709,167 
14,262,547 

16,921,383 
9,004,284 
6,079,702 


$205,994,568 


1.27 

6.61 

.26 

2.91 

.32 

.41 

.34 

2.57 

1.77 

2.32 

.76 

3.61 

.15 

3.14 

.20 

2.16 

.30 

1.34 

1.95 

.69 

1.44 

.28 

2.40 

2.48 

3.37 

.58 

2.48 

[Part  IV]  Tablk>5  Kelattvk  to  CorxTY   Fixance  457 


TABLE  36 

Character  of  Outstanding  CouN^ri'  Debt  of  1914 

This  ta])le  is  given  for  the  purpose  of  showing  the  nature  of  the 
total  inclel)te(iness  of  the  county  outstan(hng  at  the  close  of  the 
fiscal  year  1914. 


458 


CouM'Y  Government 


[Part 


Table  36  —  Outstanding 

Character  of 


Total  debt 

Outstanding  Bonds 

Refunding 

prior  bonds 

matured 

Revenue 
deficiencies 

Construction 

of 

buildings 

Class  I         

$4,455,636  51 
5,228,649  37 
6,817,524  96 
3,315,632  59 

1,208,420  80 

$10,000  00 
628,000  00 
454,000  00 
558,000  00 
151,000  00 

$518,242  00 
8;00000 

$1,334,675  00 

Class  II 

3,154,750  00 

Class  III 

2,168,109  34 

Class  IV 

1,153,000  00 

Class  V 

630,360  00 

State      

$21,025,864  23 

$1,801,000  00 

$526,242  00 

$8,440,894  34 

COUNTY 


1.  Erie 

2.  Monroe .... 

3.  Westchester. 

Totals 


1.  Onondaga. 

2.  Albany 

3.  Oneida 

4.  Rensselaer. 

Totals 


$1,575,000  00 

250,000  00 

2,630,636  51 


$4,455,636  51 


$1 
1 

1 
1 

565,000  00 
554,500  00 
050,649  37 
058,500  00 

$5 

228,649  37 

CLASS 


$320  000  00 

250,000  00 

$10,000  00 

$518,242  00 

764,675  00 

$10,000  00 

$518,242  00 

$1,334,675  00 

CLASS 
$1,415,000  00 

$182,000  00 

360,000  00 

86,000  00 

563,750  00 

621,000  00 
555,000  00 

$628,000  00 

$3,154,750  00 



$954,200  00 
94,000  00 

334,625  00' 
50,000  00 ! 

60 i, 000  00 

170,000  00 

881,000  00 

231,053  61 

2,817,223  55 

50,000  00 

210,000  00 

10,000  00 

384,422i80 

CLASS 
$55,000  00 

26,000  00 

3    Suffolk                                     1 

205  000  00 



25,000  00 

5    Ulster     

$304,000  00 

153  000  00 

7.  Schenectady 

8.  Dutchess 

150,000  00 

656  000  00 

211,500  00 

9    Nassau 

' 

617  609  34 

10    Steuben 

|20,000_00 
85  000  00 

1 1    Jefferson             .  . 

13.  Oswego 

$8,000  00 

87,000  00 

14    Cayuga 

27,000  00 



27,000  00 

Totals 

$6,817,524  90' 

$454,000  00 

$8,000  00 

$2  168  109  34 

1  New  indices,  $25,000;  bridges  $122,000;  sewers,  $6,500;  Bronx  Parkway.  $487,000. 

2  Toll  bridges. 


IV 


Tables  Kklativk  to  Cou^'Ty  Fi.xaxck 


County  Debt  of  1914 
Indebtedness 


Issued  for 

Construction 

of 

highways 

Other 
purposes 

Total 

$1,875,469  51 

1,189,500  00 

3,566,171   95 

1,369,457  38 

418,060  80 

$640,500  00 
56,750  00 
76,000  00 
17,100  00 

$4,. 378, 880  51 
5,029,000  00 
6,272,281   29 
3,097,557  38 
1,199,420  80 

$8,418,659  64 

$790,350  00 

$19,977,145  98 

Temporary  loans 

Current 
expenses 
unpaid 

i 

$76,750  00 
199,649  37 
545,243  67 
217,865  31 
9,000  00 

I 

$20996 

1          II 

!          Ill 

IV 

V 

$1,048,508  35 

$209  90 

,    State 

I 
$1,255,000  00 

$1,575,000  00 

250,000  00 

2,553,886  51 

620,469  51 

1  $640,. 590  00 

$1,875,469  51 

$640,500  00 

$4,378,886  51 

$76,750  00 

$76  750  00 



$1   415  000  00! 

$752,000  00 
20  000  00 

2 $56,750  00 

1,5.54,500  00] 
1   001   000  00 1 

417,500  00 

1  ',  058 !  500  00 1 

$1,189,500  00 

$56,750  00 

$5,029,000  00 j 

$1.50,000  00 



49,649  37 

$199,649  37 

Ill 

$675,000  00 
68,000  00 

$7.30,000  00 i 

94,000  00 i 

310,000  00 

50,000  00 

604,000  00 

170,000  00 

806,000  00 

211,-500  00 

2,625,3.58  49 

50,000  00 

210,000  00 

$224,200  00 

1 

105  000  00 

24,625  00 

1 

25,000  00 

147  000  00 

170  000  00 

75,000  00 

2,007,749   15 

211,418  67 

30  000  00 



125  000  00 

10,000  00 

213  422  80 

3 $76,000  00 

384,422  80 

1 

27,CK30  00 

$3,566,171  95 

$76,000  00 

$6,272,281   29 

$545,243  67 



Bridges. 


460 


County  Gover]s::ment 


[Part 


Table  36  —  Outstanding 

Character  of 


COUNTY 


Total  debt 


Outstanding  Bonds 


Refunding 

prior  bonds 

matured 


Revenue 
detieieneies 


Construction 

of 

Vmildings 


:& 1 50, 000  00 
3.54,. 540  72 
469,800  00 
117,165  00 

CLASS 

2.   Alontgomerv 

$50,000  00 

$95,000  00 

3.  Herkimer   .... 

20,000  00 

5.  Ontario 

6.  Wayne 

7.  Clinton 

216,000  00 
21,747  77 
75,000  00 

381.000  00 

533,000  00 

22,000  00 

120,000  00 

344,100  00 

48,000  00 

00  000  00 

8.  Washington 

9.  Otsego 

15,000  00 

10.  Rockland 

351,000  00 
33,000  00 

11.  Franklin 

500,000  00 

12.  Delaware 

13.  Fulton 

15,000  00 

14.  Columbia 

76,000  00 

195  000  00 

15.  Alleganv.    .    .  . 

16.   Madison 

250,000  00 
33,502  28 



250  000  00 

17.  Livingston 

1:::::::::::::: 

18.  Genesee 

1 

19.  Chenango 

5,776  82 
112,000  00 

110,000  00 

20.  Tompkins 

3,000  00 

21.  Warren 

22.  Cortland 

Totals 

$3,315,632  59 

$558  000  00 

$1   153  000  00 

1 .  Sullivan 

$173,431  75 

54,000  00 

89,350  00 

78,000  00 

288,500  00 

142,223  35 
24,000  00 
26,555  70 
39,000  00 

CLASS 
$154  000  00 

2.  Es.sex 

54,000  00 

3.  Orleans 

15,000  00 

4.  Wyomino' 

5.  Greene 

188,000  00 

6.  Seneca        

102  000  00 

7.  Tioga 

24,000  00 

8.  Lewis 

4,000  00 

9.  Schoharie 

30,000  00 

10.  Yates 

11.  Putnam 

117,000  00 

25,360  00 

151,000  00 

34,000  00 

12.  Schuvler 

25,360  00 

13.   Hamilton 

$151   000  OOi 

Totals 

$1,208,420  89 

$151   000  03!                                   1        .«6.30  360  00 

IV 


Tables  Relative  to  County  Fixaxce 


461 


County  Debt  of  1914 
Indebtedness  —  concludal 


IS3UEI>    roE 

Temporary  loan.T 

Current 
expen.^es 
unpaid 

Construction 

of 

highways 

Other 
purposes 

Total 

IV 

SloO.CMX)  00 

$150,000  00 
334  000  00 

1.  . 

189  000  00 

1              $20,540  72 
97,800  00 

372,000  00 

372,000  00 
117,165  00 

97,165  00 



108.000  00 

216,000  00 

1 

21,747  77 

GO  000  00 

75,000  00 
351,000  00 

533,000  00 

j                30,000  00 

22,000  00 

105,000  00 

120,000  00 
344,100  00 

56,000  00 

$17,100  00 

■; ,- :ii 



250.000  00 
33,292  38 

33,292  38 



$209  90 

5,776  82 

109  000  00 

112,000  00 
90,000  00 

90  000  00 

■■■■■■■■■■■■■■■■ 

!                20,000  00 

i 



1 

$1,369,457  38^             S17,100  00 

$3,097,557  38 

1            $217,865  31 

$209  90  ; 

$19  431  75 

1           $173  431  75 

1 

i                54^000  00 

! 

2 

74,350  00 

1                89,350  00 

1 

3 

78,000  90 

1           78,000  oo; 

288,500  00, 

4 

100,500  00 

40  223  35 

j              142,223  35 

24,000  00 

G 

7 

22  555  70 

1                26,555  70 

1                30,000  00 

8 

$9,000  00 

9 

10 

83,000  00 

117,000  00 

25  3G0  00 

11 

12 

'              151   000  OOi 

13 

1 

1 

$418,060  SO 

$1,199,420  so' 

$9,000  00 

: 

i 

[Part  IV]   Tables  Relative  to  Cou:n'ty   Fi>;ance  463 


TABLE  37 

Comparative  Statement  of  County  Indebtedness  1909-1914 

For  the  purpose  of  showing  the  trend  of  county  financing  upon 
the  county  indebtedness,  a  comparison  is  here  made  of  the  indebted- 
ness as  reported  in  1909  and  the  indebtedness  as  reported  in  1914. 

Co77i7nents: 

It  will  be  seen  from  the  summary  table  that  the  building  bonds 
of  the  counties  during  the  five  years  have  increased  14.02  per  cent; 
that  the  highway  bonds  of  the  counties  have  more  than  doubled 
(increase  114.88  per  cent)  during  the  same  period,  while  there  has 
]:>een  a  decrease  in  the  temporary  loans  and  bonds  for  purposes 
other  than  the  construction  of  buildings  and  highways. 

At  the  rate  of  increase  here  shown  the  county  indebtedness  would 
be  doubled  in  twenty  years. 


404 


COUXTY    GOVERXMEXT 


[Part 


Table  37  —  Comparative  Statement 


C!ac.3l.. 
Class  II 
Class  III . 
Cliss  IV 
Class  V . . 


State 

ICxcesses ' . . . 
Percentages  - 


COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester. 


Tot:, 


1.  Onondaga. 

2.  Albany... 


?>.  Oneiila 

4.  Rensselaer... 


Totald. 


lN»EBTED>rES3  OF  1909 


Building 
bonds 


Highway 
bonds 


ill. %6. 000  OO: 
!  2.963,000  00 
I  1.:?98,.'i00  00' 
i  693,000  00; 
!      382,500  00 ! 

! 1- 


56O7..S00  00 

746,000  00 

l.l.'iT.OOO  00 

l,2l.S,460  SS 

98,800  00 


$7,403,000  00'$3,917,760  88 


Other 
bonds 


■"sr  I  •'*•■>'» 


Total  1914 


.1699, S,7.-)  .••).=) 

77.'),fK)0  00 

1,604,406  08 

589,600  00 

20,000  00! 


$.588,8.53  08 i  $3,952,208  63  |  $4,455,636  51 

146,399  SO'  4,630,399  80 i|     5,228.649  37 

449,705  771  4.609,611  85:|     6,817,524  96 

188,297  30!  2, 689,. 3.58  18  j      3.315,632  59 


67,620  00 1 


568,920  00       1,208,420  80 


$3,688,861  63 
^571,269  63 

15.48% 


$1,440,875  95  $16,4.50,498  46ll$21,025,864  23 

8392,157  70 il  M,. 575, 365  77 

27.2irJ 27.81% 


i     $627,. 500  00 
1       .550,000  00 
I       788,500  00 

1697,. 500  00 

$1,325,000  00| 
.5.50,000  00' 

$699,855  55 

$588,853  08 

2,077,208  63 

•SI, 966, 000  00 

$697,500  00 

.$699,855  55 

$588,853  08 

$3,952,208  63 

CLASS 

$1,. 575, 000  00 

2.50,000  00 

2,630,636  51 


$4,455,636  51 


,*1,.540,0()0  00 
i       235,000  00 


775.000  00 
413.000  00 


$481,000  00 
140,000  00 
125,000  00 


$2,963,000  00 I  $746,000  00 


CLASS 

I      $13,000  00    .$1,553,000  00  ;  $1,. 505. 000  DO 

f  $325 ,  000  00 1  1 }     1 ,  089 ,  000  00  i       1 ,  554 ,  .500  00 

1   48, (MM)  00 h  \' 

150,000  OOl I  1 .065,000  OOJ   1 ,0.50.049  37 

[  152,000  00  f  I 


75,Ot)0  00 
25,000  t)0 


133,399  ,80    923,399  80 


$775,000  00   $146,399  80'  $4,030,399  80 


1,0.58., 500  00 


$5,228,649  37 


1.  Orange 

2.  Chautauqua. 
3    Suffolk 

$20,000  00 

104,000  00 

75.000  00 

$500,000  00 

$139,200  00 
38,755  05 
62,050  00 

$659,200  00 
142,755  05 
137,050  00 

CLASS 

$954,200  00 

94,000  00 

.334,625  00 

.50,000  00 

5.  Ulster 

169,000  00 

35,000  00 
188,000  00 
245  .500  00 

221.000  00 

$410,000  OOJ         10,505  20 
1 

816,565  20 
35,000  00 

604.000  00 
170,000  00 

7.  .Schenectady.! 

200,000  00 

388,000  00 

881,000  00 

74,635  52 
50,000  00 

320,135  52 1 

1,-555,406  08 

55,000  00 1 

270,000  OOi 
42,. 500  OOi 
114,000  00; 

22,000  00 
.52,000  00 

231,053  61 

9.  Nassau 

10    Stculwn 

2.50,000  00 
55,000  00 

285,000  00 j      970,406  08 

2.817,223  .55 
50,000  00 

140.000  00 

210.000  00 

12    Broome 

42,500  00 

10,000  00 

13.  O.swego 

14   Cayuga 

85,000  00 

j 

11  000  OOi          18  000  00 

384,422  80 

22,000  00 
10,000  00 

1        42,000  00 

27,000  00 

Total-s :\ 

1 

$1,398,500  00 

$1,157,000  00 

$1,604,406  OS 

$449,705  77 

$4,609,611  85 

$6,817,524  96 

'Increase  or  decrease  during  period, 
i  Pfoj-g4§e  (iufjiig  period,- 


IV 


Tables  Relative  to  County  I'inaxce 


46i 


of  County  Indebtedness,  1909-19 14 


I 

\DEBTEDNES3   OF 

1014 

For  Period 

Building 
bonds 

bonds 

Other  bonds 

Temporary 
loans 

Net  increase 

i^'et  decrease 

$1,334,675  00 

11. 875. 469  51 

1.189.;)00  00 

3, .566, 171  95 

1,369.457  38 

418,060  80 

$1,168,742  00 
684,750  00 
538.000  00 
575,100  00 
151,000  00 

$76,750  00 
199.649  37 
545.243  67 
218.075  21 
9,000  00 

5503.427  88 

598,249  57 

2,207.913  11 

I 

3.154.750  00 

II 

2  16S  109  34 

III 

1.153.000  00 

626.274  41 
639,. 500  80 

IV 

630.360  00 

V 

$8. 4 to, 894  .34 

$8,418,659  64 

«4, 500, 898  76 

114.88% 

$3,117,592  00 

$1,048,718  25 

$4,575,-365  77 

1 

« 1,037.894  .34 

14.02% 

j 

I 

$320 ,  000  00 1     $  1 .  255 . 0(K)  00 

§250,000  00 

250,000  00 

$300,000  00 

764,675  00 

620,469  51 

$1,168,742  00 

$76,750  00 1 

5.53.427  88 

$1.. 3.34, 675  00 

$1,875,469  51 

$1,168,742  00 

$76,750  00 

$803,427  88 

$300,000  00 

II 

$1,415,000  00 

$1.50.000  00 
49.649  .37 

563,7.50  00 
621,000  00 
555.000  00 

$752,000  00 

20.000  00 

417,500  00 

■      $182,000  00 

56. 7.50  00 

3l)0,(K)0  00 

86,000  00 

$3,154,750  00 

$1,189,500  00 

$684,750  00 

$199,649  37 

$12,000  00 
465.500  00 

14,3.50  63 

1 

135,100  20 

$612,600  20 

$14,3.50  63 

III 

$.55,000  00 

$675,000  00 
68,000  00 
105,000  00 
25,000  00 
147,000  00 

170.000  00 

$224,200  00 

$295,000  00 

26,000  00 

$48,755  05 

205,000  00 

24,625  00 

197.. 575  00 
50,000  00 

25,000  00 

153,000  00 

$.304,000  00 



212,565  20 

135,000  00 
493,000  00 

656,000  00 

150,000  00 

75.000  6o! 

19,353  61 

191,865  06 

211,500  00 

89,08i  9i 

5;oo6'66' 

60,000  00  1 
32,. 500  00' 

1 

1 

22,000  OOi 
25,000  OOi 

617,609  34 

2,007,749  15 
30,000  00 

125,000  00 

1,201,817  47 

20,000  00 

85,000  00 

10,000  00 

] 

87,666  66 

213,422  80 

/           8,000  00 
1         76,000  00 

270,422  80 

27.000  00 

$2,108,109  34 

$3,566,171  95 

$538,000  00 

$545,243  67 

$2,702,815  27 

$494,902  le' 

*  Increase  or  decrease  d'vided  by  outstanding  debt  in  1909, 

*  Increase  during  period, 


466 


County  Government 


[Part 


Table  37  —  Comparative  Statement  of 


COUNTY 


1.  Saratoga. . . . 

2.  Montgomery 

3.  Herkimer... . 

4.  Chemung...  . 

5.  Ontario 


Wayne 

Clinton .... 
Washington 

Otsego 

Rockland... , 


Franklin .  . 
Delaware. . 
Fulton .... 
Columbia .  , 
Allegany.  . 

Madison.  . 
Livingston. 
Genesee  . . 
Chenango . 
Tompkins. 


Warren .  . 
Cortland. 


Totals. 


Indebtednkss  of 

1909 

Building 
bonds 

Highway 
bonds 

Other 
bonds 

Temporary 
loans 

Total,  1909 

■ 

Total,  1914 


•149,000  00 
11,000  00 


.5,000  00 
106,000  00 


62,000  00 


245,000  00 
215,000  00 


.S693,000  00 


$100,000  00 
100,000  00 
300,000  00 
130,460  88 
141,000  00 


137,000  00 
'77;000'00 


65,000  00 


$36,000  00 


422,000  00 


106,600  00 


$11,700  00 


$149,000  00 
111,000  00 
311,700  00 
135,460  68 
247,000  00 


17,000  00  252,000  00 
20,620  25!  20,620  25 
60,000  00  60,000  00 
499,000  00 


37,924  12 


21,008  45 


18,044  48 


142,000  00'    25,000  00, 
26,000  OOi i 


2,000  00 


$1,218,460  88   $589,600  001  $188,297  30 


37,024  12 


351,600  00 
236,008  45 


18,044  48 
65.000  00 


167,000  00 
28.000  00 


$2, 639,. 358  18 


CLASS 

$150,000  00 

354,540  72 

469,800  00 

117,165  00 


216,000  00 
21.747  77 
75,000  00 

381,000  00 

533,000  00 

22,000  00 

120,000  00 

344,100  00 


250,000  00 
33,502  28 


5,776  82 
112,000  00 


110,000  00 


$3,315,632  59 


Sullivan          1 

$150,000  00 

$13,120  00 

$103,120  00 

CLASS 
$173,431  75 

Essex 

54  000  00 

Orleans 

40,000  00 

$86,800  00 

126,800  00 

89,350  00 

Wyoming 



1          78,000  00 

Greene 

178,000  00 
500  00 

178,000  00 
500  00 

288,500  00 

Seneca 

142,223  .35 

Tioga 

1          24,000  00 

Lewis 



8,000  00 
7,500  00 

8,000  00 
'7,500  00 

;          26,555  70 

Schoharie 

1          39,000  00 

Yates 

14,000  00 

1 

12,000  00 

9,000  00 

35,000  00 

1         117  000  00 

Schuyler 

25,-360  00 



$20,000  00 

30,000  00 

50,000  00 

151,000  00 

Totals 

$382,500  00 

$98,800  00 

$20,000  00 

$67,620  00 

$568,920  00 

$1,208,420  80 

IV] 


Tables  Relative  to  County  Finance 


467 


County  Indebtedness,  1909  19 14  —  concluded 


' 

N-DEBTEDNESS  OF 

1911 

Buildiiiy; 
bonds 

Highway 
bonds 

Other  bonds 

Temporary 
loans 

For  Pekiod 

Net 

increase 

Net  decrease 

iv 

$150,000  00 

189,000  00 

372,000  00 

97,165  00 

1 

$1,000  00 
243,540  72 
158,100  00 

$95,000  00 

$50,000  00 

$20,540  72 
97,800  00 

20,000  00 

$18,295  88 
247,000  00 

1 
1 

60,000  00 

108,000  00 

48,000  00 

1 

36,000  00 

21,747  77 

1,127  52 
15,000  00 

15,000  00 

60,000  00 

351,000  00 

30,000  00 

118,000  00 

500,000  00 

33,000  00 

533,000  00 

22,000  00 

15,924  121 

15,000  00 

105,000  00 
56,000  00 

120,000  00 

195,000  00 

93,100  00 

7,500  00 

259,00'J  00 

13,991  55 
33,502  28 

i 



1 

33,292  38 

209  90 

5,776  82 

12,267  66 

3,000  00 

109,000  00 
90,000  00 

47,000  00 

20,000  00 

1 

57,000  00 i 
28,000  00 

SI, 153, 000  00 

SI, 369, 457  38 

$575,100  00         $218,075  21 

$1,166,262  07 

$539,987  66 

1 

V 

$154,000  00            $19,431   75 

$10  311  751 

i          1 

54,000  00 

54,000  00 

15,000  00 

74,350  00 
78,000  00 
100,500  00 

40,223  35 

$37,450  00 

'          3 

78,000  00 
110,500  00 

141,723  35 
24,000  00 
18,555  70 
31,500  00 

4 

188  000  00 

102,000  00 

1          fi 

24  000  00 



7 

4,000  00 

22,555  70 

'          H 

30  000  00 

$9,000  00 

'          9 

I         10 

34,000  00 

83,000  00 

82,000  00 
25,360  00 
101,000  00 

1          " 
31 

25,360  00 

12 

$151,000  00 

1             J9 

$630,360  00 

$418,060  80 

$151,000  00 

$9,000  00 

$676,950  8C 

$37,450  00 

! 

[Part  IV]   Tables  Relative  to  Coumty  Finance  469 


TABLE  38 

Character  of  Increase  in  County  Debt 

In  order  to  show  in  detail  the  character  of  the  increase  in 
the  county  debt,  computations  have  been  made  showing  in  this 
table  the  gross  amount  of  increase  or  decrease  in  the  building, 
highway  and  refunding  bonds  of  the  several  counties,  the  revenue 
bonds  and  temporary  loans  (both  debts  created  for  payment  of 
current  expenditures)  and  other  bonds  issued  under  special  acts  for 
extraordinary  purposes. 


Percentage  of  increase  or  decrease: 

The  percentage  of  such  increase  or  decrease  to  the  outstanding 
debt  of  1909  for  each  specific  purpose  has  been  computed  for  each 
class  and  for  the  State.  It  may  be  computed  for  any  county  from 
the  gross  amounts  given  in  this  table  and  in  Table  37. 


4T0 


County  Government 


[Part 


Table  38  —  Character  of 


Building  Bonds 

....                                   1 

Highway  Bonds 

Revenue  Bonds  and 
!      Temporary  Loans 

Increase 

Decrease 

1 

Increase 

Decrease 

Increase 

Decrease 

Class  I 

$631   325  00 

$1,177,969  51 

443,500  00 

2,409,171  95 

150,996  50 

319,260  80 

1 

$6,138  92 
1        3,600  20 
:    103,537  90 

29,568  01 

Class  II 

$191,750  00 
769,609  34 
460,000  00 
247,860  00 

Class  III 

Class  IV 

Class  V 

$58,620  00 

i 

State 

$1,669,219  .34 
1,037,894  34 

$631,325  00 

$4  500  898  76 ! 

i $142, 845  03 
1     84,225  03 

$58,620  00 

Net 

4,500,898  76 

Percentages  of 


Building  Bonds 

Highway  Bonds 

Outstanding 
1909  ' 

PERCENTAGE    OF 

Outstanding 
1909' 

percentage  of 

Increase 

Decrease 

Increase 

Decrease 

Class  I 

$1,966,000  00 

2,963,000  00 

1,398,500  00 

693,000  00 

382,500  00 

% 

% 
32.11 

$697,500  00 

746,000  00 

1,157,000  00 

1,218,460  88 

98,800  00 

% 

168.88 

58.91 

oQg  23 

% 

Class  II 

6.47 
55 .  03 
66.37 
64.27 

Class  III 

Class  IV 1 

12  39' 

Class  V 1 

323   13 



State 

$7,403,000  00 

14.02 

$3,917,760  88 

114.88 

1 

Other,  Bonds 

Outstanding 
1909  2 

PERCEN 

PAGE    OF 

Increase 

Decrease 

Class  I 

$303,704  70 
98,350  63 
18,000  00 
30,390  10 

7o 

110.91 

% 

Class  II 

42.30 

Class  III 

322  22 

Class  IV 

43.70 

Clnss  V 

State 

$450,445  33 

7  ■■'1  .1  •". 

From  Table  37. 


IV] 


Tav.lks  Kelative  to  County  Fi^xaxcl: 


471 


Increase  of  County  Debt 


Refundixg  Bonds 

,               Other 

Bonds 

Increase 

Decrease 

j        Increase 

Decrease 

$386,150 

85 

1 

$336,795  30 

$1,00.)  00 

$41,630  63 

l,132,40o 
1,000 

OS 
00 

58,000  00 

13  290  10 

131,000  00 



1 

$132,000  00 

$1,519,556 
1,387,556 

93 
93 

1        $394,795  30 
339,904  57 

1 

$54,890  73 

Total 

Debt 

Net 
increase 

Net 
decrease 

$503,127  88 

598,249  57 

2,207,913   11 

626,274  41 

639,500  80! 

$4,575,365  77 

4,575,365  77 

I 

II 
III 

IV 
V 

i  State 
Net 


Increase  or  Decrease 


Revenue  Bonds  and 
Temporary  Loans 

Outstanding 

1 
percentage  of             j 

i 

1909  ■' 

Increase 

! 

Decrease 

$588,853  OS 

196,049   17 

449,705  77 

188,297  30 

67  620  00 

1.84 
23.0;] 
15.70 

% 

86.'82 

$1,499,525  32 

5.65 

Refunding  Bonds 

1 

Outstanding; 
1909  2 

percentage  of 

Increase 

Decrfa.se 

$396,150  85 

627,000  00 

1,586,406  08 

.559,000  00 

20.000  00 

% 
.15 

% 

97.48 

71.38 

655.00 

$3,188,556  93 

43.52 

I 

II 
III 

IV 
V 


i  State 


Class  I 

Class  II 

Class  III  

Class  IV 

CI.1SS  V 

Stite 

2  Computations  from  Tables  36  and  37 


Total  Debt 


Outstanding 
1909 


$3,952,208  63 

4,630,399  80 

4,009,611   85 

2,089,358   18 

586,920  00 


$16,450,408  40 


percentage  of 


Increase 


12.74 
12.92 
46.73 
23 .  29 
108.89 


27.81 


Decres 


% 


472 


County  Government 


[Part 


Table  38  —  Character  of  Increase 


COUNTY 


1.  Onondaga. 

2.  Albany 

3.  Oneida 

4.  Rensselaer. 


Net. 


Totals . 


BriLDixr,   FJoxD- 


Increase 


Decrease 


lIt(iHWAY    liOXDS 


1    Erie 

1 

$307  500  00 

2.  Monroe 

3.  Westchester. .  . 

i 

300,000  00 
23,825  00 

1 

Totals 

$021,325  00 
631,325  00 

Net 

Increase 


$5.J7,500  00 
620, 4 69  5i 


Decrease 


Revenue  Bonds  .\xd 
Te.vipor-^ry  Lo.\N3 


Increase 


Decrease 


CLASS 


$1,177,969  51 
1,177,969  51 


$6,13S  92 


$6,138  92 
6,138  92 


$328,750  00 


$125,000  00 


154.000  00 


142,000  00 


.$470,750  00  $279,000  00 
191,750  Oo! 


CLASS 




$27i,666  66  

$137,000  00 

.     $120,000  00 

292,. 500  00| 

$133,399  80 

1 

$563,500  00j$l 20,000 00 
443.500  OOj 

! $137, 000  00 
1        3,600  20 

$133,399  80 

1.  Orange 

[       $35,000  001 W     $175,000  OOi 

:   $85,000  00 

1 

CLASS 

2.  Chautauqua 

$78,000  00 

68,000  00 

105,000  00 

25,000  00 

170,000  00 

$38  755  05 

3    Suffolk     . 

130,000  00 
25,000  00 

1 

37  425  00 

1 

5.  Ulster 

16,000  00 
35,000  00 

$74,000  00 

1 

10  565  20 

!' 

1 

7.  Schenectady 

1       468,000  06 

i      75,000  00 

8.  Dutchess 

34,000  00 

55,081  91 

9.  Nassau 

j       367,609  34 

1,722,749   15 
30,000  00 

j    141,865  06 

10.  Steuben.  .  .  . 

35,000  00 
45,000  00 

11.  Jefferson 

1 

15  ono  no 

I 

12.  Broome 

1    . 

1 

32  500  00 

13.  Oswego 

1            2,000  00 

1 

202,422  86 

8,000  00 

14.  Cayuga 

....         .    1 

•^2  000  00 

1 

15,000  o6 

1 

1 

10 ! 000  00 

1 

Totals 

Net      . .    . 

i $1,027, 609  34 
769,609  34 

$258,000  00 1 

I 

$2,498,171  95  $89,000  00 
2  409   171   95' 

1. $309, 865  06 
1    103,. 537  90 

1                   = 

$206,327  16 



:_i^- 

. 

IV] 


Tables  Relative  to  County  Finance 


473 


of  County  Debt  —  contimied 

Refunding  Bonds 

Miscellaneous  Bonds 

For  Period 

Increase 

Decrease 

Increase 

Decrease 

Net 
increase 

Net 
decrease 

I 

$250,000  00 

1 

1 

$300,000  00 

2 

$386,150  85 

$336,795  36! 1 

553.427  88 

3 

$386,150  85 
386,150  85 

$336,795  30 1 

$803,427  88 
,503,427  88 

$300,000  00 

336,795  30 

1 

II 

.1 

$12,000  00 
465,500  00 

1 

$113,000  00 



$8,750  00 
49,649  37 

•> 

$210,000  00 

$14,350  63 

3 

66.000  00 



$100,000  00 

135.100  20 

4 

$210,000  00 
1,000  00 

$209,000  00 

$58,399  37 

$100,000  00 
41,600  63 

$612,600  20 
598,249  57 

$14,350  63 

III 

1 

I                                                       ! 

$295,000  00 

1 



::::::::::::::':::::::::::: 

$48,755  05 

2 

197,575  00 
50.000  00 

3 

■  ■■:::::■:::::  1 

4 

$112,000  00 

21 2,. 565  20 

135.000  00 
493.000  00 

6 

50,000  00 

7 

89,081  91 

■"s^ooooo 

60,000  00 
32,500  00 

8 

970,406  08 



1,261,817  47 

9 

10 



11 

12 

$58,000  00 

270.422  80 

13 

22,000  00 
25,000  00 

14 

15 

$1,132,406  08 
1,132,406  08 

$58,000  00 
58,000  00 

$2,702,815  27 
2.207,913   11 

$494,902   16 

474 


County  Government 


[Part 


Table  38  —  Character  of  Increase 


COUNTY 


Building  Bonds 


Increase 


Decrease 


Highway  Bonds 


Increa? 


Decrease 


Revenue  Bonds  and 
Temporarv  Loans 


Increas 


Deer?  a  so 


1    Saratoga 

$40,000  001 

$.-,0,000  00 
so  000  00 

CL.\SS 

2.  Montgomery. . 

.fS  t  000  00 

$20,. 540  72 
86,100  00 

...    :        :-:::::::i 

72,000  00 

4.  Chemung 

5    Ontario 

15,000  00 

i 06, 000  00 

$33,295  88 
141,000  00 

6    Wayne 

7    Clinton 

2,000  00 

29,000  00 

$17,000  00 

S    TV  ashin^toii 

1,127  52 

<».  Otsogo. 

10    Rockland 

15,000  00 

60,000  00 

60  0')0  00 

77,000  00 

30,000  00 

11.  Franklin    .... 

.300,000  03 

12    Delaware 

15, 924   12 

13    Fulton 

15,000  00 

50,000  00 

105.000  00 

14    Columbia     ... 

.56,000  00 

15    Allegany 

35,000  00 

21,008  45 

33.292  3S 

10    Chenango 

12,267  6(j 

20.  Tompkins .... 

21,  Warren 

3,000  OJ 

44,000  00 

52,000  00 
26,000  00 

20,0 JO  00 

22    Cortland 

2  000  00 

Totals 

Net 

$667,000  00 
460,000  00 

$207,000  00 

$509,292  38 
150,995  -lO 

$358,295  88 

$157,768  24 
29,.J68  01 

$128,200  23 





— 

1 

Sullivan 1 

E.ssc.x 

Orleans 

$4,000  03 
51,000  00 

j 

$19  431   75 

CLASS 
$13   120  00 

'? 

3 

$25,000  00 

! 

$12,450  00 

4 

78,000  00 
100, 50 J  00 

40,223  35 

Greene 

Ssnoca 

Tioga 

Lewis 

Schoharie 

Yates 

10,000  00 

101,. 500  00 

24,000  00 

4,000  00 

30,000  00 

6 

7 

S 

22,. 5.55  70 

8,000  OJ 

9 

$1,500  00 

10 

1 

11 

Putnam 

Schuyler 

Hamilton  .... 

20,000  00 
25,360  00 

71,000  00 

9  000  00 

}?, 

i;s 

30,000  00 

Totals 

t 

i 

Ne 

$272,860  00 
247,860  00 

$25,000  00 

$331,710  81 
319,260  80 

i 

$12,450  00 

$1,500  00 

.$60,120  00 
58,620  00 

IV] 


Taiji.ks  Kfj.ativk  to  C'urMY  Finance 


of  County  Debt  —  concluded 


Refunding  Bonds 

Miscellaneous  Bonds 

For  Period 

Increase 

Decrease 

Increase 

Decrease 

Net 
increase 

Net 
decrease 

1 

$1,000  00 
243,540  72 
158,100  00 

$50,000  00 

i 

1 

$18,295  SS 
247,000  00 



1 

I 

12,000  00 

36,000  66 
1 

i 

1,127  52 
15.000  00 

1 

$71,000  0(! 

118.000  00 

1 

:«,ooo  00 

533,000  00 



15,924   12 

120,000  00 



$ir?  500  00 

7,500  66i 

13,991  55 
33,502  28 

$209  90 

12,267  66 

47,000  00 

25,000  00 

.57.000  00 
28,000  00 

$95,000  00 

$96,000  00 
1,000  00 

$209  90 

$13,500  00 
13,290  10 

$1,166,262  07 
626,274  41 

$539,987  66 

1 

1 

$10,311  75 
54,000  00 


78,000  00 
110,500  00 

141,723  35 
24,000  00 
18,555  70 
31,500  00 


$37,450  00 


$131,000  00 


$131,000  00 
I  131,000|00 


82,000  00 

25,360  00 

101,000  00 


$676,950  80 
639,500 


$37,450  00 


[Part  IV]     Tables  Relative  to  County  Finance  477 


TABLE  39 

County  Treasurers 

Compensation  and  Office  Expenses,  Fiscal  Year  1914 

This  special  table  has  been  prepared  for  the  purpose  of  showing  in 
detail  the  compensation  received  by  county  treasurers  during  the 
fiscal  year  1914. 

Sources  of  information: 

Verified  reports  of  county  treasurers. —  With  the  exception 
of  Erie,  Monroe,  Cortland,  Essex,  Seneca,  Yates  and  Schuyler 
counties,  verified  reports  have  been  filed  with  this  Department  by 
county  treasurers  for  receipts  and  expencUtures  for  the  fiscal  year 
specified. 

Reports  of  county  treasurers  to  boards  of  supervisors. — 
For  the  above  named  counties  the  receipts  and  expenditures  have 
been  compiled  by  this  Department  from  reports  made  by  county 
treasurers  to  their  respective  boards  of  supervisors,  supplemented  in 
some  instances  by  personal  investigation  and  reports  of  other  county 
officers. 

Defects  in  reports: 

In  common  with  other  county  officers  receivng  fees,  there  seems 
to  be  a  disposition  on  the  part  of  the  county  treasurers  to  omit  from 
their  reports  to  this  Department  and  from  their  reports  to  their 
boards  of  supervisors,  the  amounts  retained  by  them  for  fees.  Where 
ever  it  has  been  possible  in  the  time  available  for  this  work,  the 
amounts  ^eceved  and  retained  by  such  treasurers  so  omitted  have 
been  determined  from  the  records  of  this  Department  and  inserted 
in  the  proper  column. 

Accuracy  of  table: 

It  is  probable  that  in  the  compilation  of  this  table  some  amounts 
retained  by  treasurers  for  fees  have  been  overlooked  and  are  not 
inserted.     It  is  possible  in  a  few  instances  that  the  amount  inserted 


478  County  Government  [Part 

as  retained  by  the  county  treasurer  has  been  mingled  with  other 
receipts  and  credited  to  the  county  under  some  other  title.  In 
j2;oncral  the  table  may  be  considered  as  accurate  and  as  showing;  too 
small  an  amount  rather  than  too  large  an  amount  for  the  fees  retained 
by  the  treasurers. 

Addition  of  columns  for  clerical  and  office  expenses: 

In  a  few  counties,  either  by  special  law  or  resolution  of  the  ])oard 
of  supervisors,  the  county  treasurer  is  required  to  pay  for  his  clerk 
hire  out  of  the  salary  allowed  him.  In  order  to  make  the  table 
complete  it  has  seemed  best  to  show  the  full  expenses  of  the  office. 

Summarized  Statement 

The  following  statement  summarizes  the  expenses  of  these  offices 
for  the  State : 

Salaries $114,633  27 

Fees: 

Liquor  taxes $30,929  21 

Inheritance  taxes 32,438  69 

Bank  taxes 9, 195  10 

State  taxes 7 ,302  14 

Court  and  trust  fund  fees 2,003  03 

Returned  tax  fees 3,340  25 

Total 85,208  42 

Total  treasurers'  compensation $199,841  69 

Expenses  for  clerks  and  assistants 107,739  72 

Incidental  office  expenses 46 ,  003  00 

Total  cost  of  offices $353,584  41 


IVl  Tabj.es  Relative  to  County  Finance  -ITD 


Discrepancy  in  amounts  reported  by  county  treasurers: 

On  account  of  the  inclusion  in  this  table  of  the  special  detail  col- 
lected by  this  office,  the  amounts  contained  in  this  taV)le  do  not,  in 
all  cases,  agree  with  the  amounts  reported  by  the  county  treasurers 
as  given  in  Table  46. 


480 


County  Govp^rnment 


[Part 


Table  39  — 

Salary  and  Compensation  and 


Population  > 

1 

Salary 

received  by 

treasurer 

Fees 

Retained 

Liquor 
taxes  - 

Inheritance 
taxes  3 

Bank 
taxes  * 

Cla^•^  I                 

1,095,252 
650,397 

1,297,143 
989,595 
314,344 

$19,500  00 
19,875  00 
33,624  97 
27,658  30 
13,975  00 

$2,005   14 

Class  li 

1,096  42 

Class  Ili   

$11,617  74 

15,557  29 

3,754   18 

$11,189  05 

18.617  85 

2,631  79 

1.644  20 

Class  IV            

3,474  82 

Class  V                        

974  52 

State    

4.346,731 

$114,633  27 

$30,929  21 

$32,438  69 

$9,195  10 

528,985 
283,212 
283,055 

$5,000  00 

4,500  00 

10,000  00 

CLASS 
$2,005   14 

1,095,252 

S 19.. 500  00 

1 

$2,005   14 

200,298 
173,66fi 
154,157 
122,276 

.$4,000  00 
5,000  00 
4,875  00 
6,000  00 

6.50,397 

$19,875  00 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester 

Totals 

1 .  Onondaga 

2.  Albany 

3.  Oneida 

4.  Rensselaer.  .  .^  . 

Totals 

1 .  Orange 

2.  Chautauqua.  .  . 

3.  Sufifolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence. .  . 

7.  Schenectady  .  .  . 

8.  Dutchess 

9.  Nassau 

10.  Steuben 

11.  .Jefferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus.  .  . 

Totals 


1  From  Table  1. 

2  Liquor  Tax  Law,  §  11. 

3  Tax  Law,  §  237. 

*Tax  Law,  §  24.    See  opinion  of  Attorney-General,  May  6,  1912. 
*Tax  Law,  §  91.    See  opinion  of  Attorney-General,  May  6,  1012 


CLASS 


$7i5  78 



380  64 

$1,096  42 

. — 



116,0011       $3,958  331 
105,1 26 1          3   .500  00 1 

•      CLASS 
$363  30 

96,138 
92,036 
91,769 

89,005 
88,235 

1,.500  00 
2,500  00 
2,500  00 

1,500  00 
1    099  9s 

$2,824  69 

1 

221   79 



$7,401   89 
724  64 

233  49 

933  90 

216  30 
61   80 

87,661 i          3,750  Ooi 
83,930           2  000  00 i 

3,786  00 

83,362 

80,382 
78,809 
71,664 
67 , 106 
65,919 

3,500  00 

1,000  00 
2,500  00 
1,000  00 
2,000  00 
416  66 

* 

578  82 

159  00 

1,726  42 
1   265  85 

i,8i6  39 
540  75 

116  81 

1,080  88 

126  56 

271  71 

1,297,143 

$33,624  97 

$11,617  74|     $11,189  05 

$1,644  20 

IV] 


Tables  Kelative  to  County  Finance 


48" 


Coiinty  Treasurers 

Expenses,  Fiscal  Year  1914 


BY    TrEASUHEI 


State 
taxes  * 


$1,236  26 

3,308  40 

2,182  69 

574  79 


$7,302  14 


Court 
and 
trust 
fund 
fees  « 


$402  56 
507  62 
902  92 
189  93 


$2,003  03 


Returned 
tax  fees  ■' 


12,935  05 
80  70 


324  50 


$3,340  25 


Total 
compensa- 
tion of 
treasurer 


Expenses 

for 

clerks 

and 

assistants 


$21,505  14 
25,545  29 
61,972  68 
68,393  87 
22,424  71 


$199,841 


$48,696  67 

17,579  99 

32,120  06 

7,788  55 

1,554  45 


$107,739  72 


Incidental 

office 
expenses 


$12,617  06 

3,983  29 

13,274  89 

13,099  37 

3,028  39 


$46,003  00 


Total 
cost  of 
office  to 
county 


$82,818  87 
47,108  57 

107,367  63 
89,281  79 
27,007  55 


$353,584  41 


II 

$758  01 

$328  68 

$2,592  40 

478  25 

73  88 

342  65 

$1,236  26 

$402  56 

$2,935  05 



Ill 

$254  17 

$464  79 

* 

* 

* 

172  99 

386  67 
366  68 

$16  00 

812  54 

284  46 

298  80 
287  02 

* 
* 

* 

205  05 

202  39 

80  46 

64  70 

$3,308  40 

$507  62 

$80  70 

$7,005  14 

4,500  00 

10.000  00 


$21,505  14 


$29,785  26 
10,328  50 
8,582  91 


$48,696  67 


$5,323  50 
3.354  48 
3,939  08 


$12,617  06 


$42,113  90 
18,182  98 
22,521  99 


$82,818  87 


$4,000  00 
9,394  87 
4,875  00 
7,275  42 

$5,580  00 
5,799  99 
2,000  00 

84,200  00 

$732  15 

651  71 

304  21 

82,295  22 

$10,312  15 

15,846  57 

7,179  21 

13.770  64 

$25,545  29 

$17,579  99 

$3,983  29 

$47,108  57 

$4,321  63 

$800  00 

$180  12 

$5,301  75 

3,500  00 

1,200  73 

4,700  73 

4,800  65 

6,186  25 

9  4,385  63 

15,372  53 

2,964  79 

1,650  00 

1,575  49 

6,190  28 

10,135  38 

2,800  10 

296  83 

13,232  31 

3,374  84 

300  00 

222  52 

3,897  36 

2,464  45 

3,656  21 

622  85 

6,743  51 

4,289  67 

1,650  00 

469  66 

6,409  33 

6,598  54 

9,300  00 

1,366  90 

17,265  44 

3,784  46 

834  83 

4,619  29 

2,036  62 

500  00 

136  74 

2,673  36 

2,787  02 
4,864  67 

2,377  50 
900  00 

5.164  52 
5.990  87 

226  20 

3,806  60 

1,500  00 

915  64 

6,222  24 

2,243  36 

500  00 

840  75 

3,584  11 

$61,972  68 

$32,120  06 

$13,274  89 

$107,367  63 

6  Code  of  Civil  Procedure,  §  3321.     See  opinion  of  Attorney-General,  May  6,  1912. 
">  Special  statutes  for  certain  counties. 

8  Approximate.     Not  reported  by  items. 

9  Includes  counsel,  $1,171.32;  shelving,  $1,704.00. 
*  Not  reported . 

16 


482 


CouxTY  Government 


[Part 


Table  39  — 

Salary  and  Compensation  and 


Population  ' 


1.  Saratoga 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 

6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

1).  Rockland..  . 

11.  Franklin 

12.  Delaware.  .  . 

13.  Fulton 

14.  Columbia. .  . 

15.  Allegany 

16.  Madison. . .  . 

17.  Livingston.  . 

18.  Genesee.  .  .  . 

19.  Chenango.  . 

20.  Tompkins .  . 

21.  Warren 

22.  Cortland .  .  . 

Totals 

1.  Sullivan.  . .  . 

2.  Essex 

3.  Orleans 

4.  Wyoming. .  . 

5.  Greene 

6.  Seneca 

7.  Tioga 

.  8.  Lewis 

9.  Schoharie. . . 

10.  Yates 

11.  Putnam.  .  .  . 

12.  Schuyler 

13.  Hamilton.  .  . 

Totals 


Salary 

received  by 

treasurer 


Fees  Retained 


Liquor 
taxes  2 


Inheritance 
taxes  3 


Bank 
taxes  * 


CLASS 


61,917 

$1,000  00 

57,567 

1,200  00 

56,356 

999  97 

54,662 

1,300  00 

52.286 

3,000  00 

50,179 

1 , 100  00 

48,230 

1,000  00 

47,778 

458  33 

47,216 

600  00 

46.873 

3,500  00 

45,717 

1,200  00 

45,575 

1,200  00 

44,534 

1,200  00 

43,058 

3,000  00 

41,412 

1,000  00 

39,289 

500  00 

38,037 

1,000  00 

37,615 

1,000  00 

35,575 

800  00 

33 , 647 

1,000  00 

32,223 

1,000  00 

29,249 

600  00 

989,595 

$27,658  30 

$2,422  43 

1,570  66 

* 

1,588  23 
* 

722  12 
703  16 
790  59 
433  80 
1,393  02 

768  59 
81  74 
916  38 
976  02 
122  62 

528  30 

536  61 

1,009  53 

261  50 

* 

731  99 

$877  00 

4,534  54 

713  84 

247  58 

$120  11 
250  66 
241  09 
120  20 
118  07 

652  00 
175  03 
681  69 
435  98 
4,500  63 

258  38 

62  01 

650  61 

1,446  63 

558  65 

294  00 
147  73 
342  80 
206  21 
537  94 

1,030  89 
257  71 

106  70 
118  06 
135  68 

74  00 

129  13 
147  55 
233  49 
136  61 
155  14 

985  98 

59  97 

* 

99  88 

147  23 

95  27 

$15,557  29 

$18,617  85 

$3,474  82 

CLASS 


33,808 

$900  00 

$894  40 

$73  18 

$47  49 

33,458 

1,200  00 

* 

66  34 

54  16 

32,000 

1,775  00 

727  28 

429  59 

66  63 

31,880 

800  00 

233  IC 

242  71 

63  44 

30,214{ 

1,600  00 

* 

435  72 

75  91 

26,972 

1,250  00 

575  35 

116  07 

415  30 

25,624 

650  00 

383  48 

235  10 

79  03 

24,849! 

850  00 

416  79 

156  72 

27  14 

23,855: 

500  00 

221  84 

142  78 

53  57 

18,642j 

650  00 

4  50 

161  82 

46  31 

14,665 

1,800  00 

245  39 

521  91 

32  72 

14,004 

500  00 

52  05 

49  85 

12  82 

4,373 

1,500  00 

* 

* 

314,344 

i 

$13,975  OOj 

$3,754  18 

$2,631  79 

$974  52 

*  Not  reported. 

1  From  Table  1 . 

2  Liquor  Tax  Law,  §11. 
»Tax  Law.  §  237. 


IV] 


Tables  Relative  to  County  Finance 


483 


County  Treasurers 

Expenses,  Fiscal  Year  1914  —  concluded 


BY  Treasurer 


State 
taxes  ^ 


Court 
and 
trust 
fund 
fees  ^ 


Returned 
tax  fees  ' 


IV 

$73  78 
20  31 

* 

37  28 

* 

172  19 

131  41 

36  75 

40  80 

$196  36 

* 

206  95 

53  73 

98  00 

233  93 

160  70 

181  82 

80  72 
70  37 
18  33 
75  08 

* 

94  43 

20  76 

* 

84  35 

168  33 

137  15 

129  71 

182  95 
* 

113  61 

129  82 

* 

9  36 
21  35 

105  28 

$2,182  69 

$902  92 



Total 
compensa- 
tion of 
treasurer 


Expenses 

for 

clerks 

and 

assistants 


Incidental 

office 
expenses 


$4,493  32 
7,772  53 
1,954  90 
3,500  24 
3,171  80 

2,753  01 
2,225  66 
2,336  97 
1,671  28 
9,655  47 

2,436  82 
1,561  67 
3,103  16 
5,802  67 
1,973  56 

2,532  42 

1,948  02 

2,352  33 

1,381  32 

1,767  64 

2,919  47 
1,079  61 


$2 

,100  00 
735  00 

493  26 

1 

370  55 
,000  00 

400  00 

1 

220  00 
500  00 

19 
650 

74 
00 

300  00 


$68,393  87   $7,788  55  $13,099  37 


$1,900  34 

1,259  64 

565  69 


781  59 

881  26 
397  10 
217  53 
830  94 
1,048  90 

552  64 
58  73 


1,369  26 
259  50 

384  27 
380  24 
1,112  54 
189  42 
149  37 

678  91 
81  50 


Total 
cost  of 
office  to 
county 


$6,393 
9,032  17 
2,520  59 
5,600  24 
4,688  39 

4,127  53 
2,622  76 
2,554  50 

2,872  77 
11,704  37 

3,389  46 
1,620  40 
3,323  16 
8,671  93 
2,233  06 

2,936  43 

2,978  26 

3,464  87 

1,870  74 

1,917  01 

3,598  38 
1,161  11 


$89,281  79 


V 

$99  70 

$62  06 
* 

17  08 

* 
* 

* 
* 

18  93 
16  74 

* 

75  12 

$84'66 

.  . . 

136  92 

102  30 

87  73 

70  90 

77'24 

* 
240  50 

* 

$574  79 

$189  93 

$324  50 

$2,076  83 

1   1,320  50 

'   3,236  50 

1,339  25 

2,111  63 

2,459  02 
1,435  34 
1,540  48 

'     934  93 

'  939  87 

i 

2,915  64 

I     614  72 
1,500  00 


$22,424  71 


$499  98 
'"i86'67 
' '550 '66 


17  80 
300  00 


$1,554  45 


$379  34 
428  28 
744  60 


172  21 


165  00 
379  90 
189  13 
115  00 

111  95 

308  68 

34  30 


$3,028  39 


$2 

,956 

15 

1 

,718 

78 

4 

167 

77 

1 

339 

25 

2 

833 

84 

2 

459 

02 

1 

600 

34 

1 

920 

38 

1 

124 

06 

1 

054 

87 

3 

027 

59 

941 

20 

1 

834 

30 

$27 

007 

55 

*  Tax  Law,  §  24.     See  opinion  of  Attorney-General,  May  6,  1912. 

6  Tax  Law,  §  91.     See  opinion  of  Attorney-General,  May  6,  1912. 

6  Code  of  Civil  Procedure,  §  3321.     See  opinion  of  Attorney-General,  May  6,  1912. 

^  Special  statutes  for  certain  counties. 


484  County  GovERX^rEXT  [Part 


TABLE  40 

Expenditures  for  Coroners 

Purpose  of  this  table: 

This  special  table  has  been  prepared  with  a  view  to  showing  in 
detail  the  expenditures  of  the  several  counties  for  coroners. 

Special  data  obtained: 

In  preparing  this  table  reports  of  countj^  treasurers  have  been 
followed  so  far  as  they  gave  complete  and  detailed  information,  but 
in  a  large  number  of  counties  gross  amounts  were  given  for  the 
expenditures  for  this  office,  and  it  has  become  necessary  to  obtain 
detailed  information  required  either  by  investigation  by  examiners 
of  this  Department  or  by  correspondence  with  county  treasurers  or 
other  county  officers.  Even  with  such  special  investigation  it  will 
be  seen  that  the  table  is  far  from  perfect. 

As  a  result  of  this  special  investigation,  it  will  be  noted  that  the 
amounts  so  expended  as  shown  by  this  table  do  not  in  all  cases  agree 
with  the  amounts  reported  by  county  treasurers  as  shown  in  Table  57. 

Salaries  or  fees  and  mileage: 

Coroners'  fees  and  mileage  are  fixed  by  statute,  but  in  some 
counties,  under  authority  of  the  County  Law,  salaries  have  been 
fixed  in  lieu  thereof. 

Coroner's  physician: 

Includes  all  services  of  physicians  employed  by  the  coroners  under 
authority  of  section  194  of  the  County  Law. 

Traveling  expenses: 

Postage,  stationery  and  office  incidentals: 

Telephone  and  telegraph: 

Office  furniture  and  fixtures: 

These  items  should  include  only  expenses  of  this  nature  for 
salaried  coroners. 

Often,  usually  illegally,  allowances  for  these  expenses  have  been 
claimed  by  and  paid  to  coroners  compensated  by  fees. 


lY]  Tables  Eelative  to  County  Finance  485 

Expenses  of  autopsies: 
Rent  of  room,  etc.,  incident  to  the  performance  of  autopsies. 

Expenses  of  inquests: 

Stenographers,  interpreters,  etc.,  incident  to  the  holding  of  an 
inquest. 

Burials: 

Improperly  directed  by  the  coroners  and  reported  as  a  part  of  the 
expense  of  these  offices. 

Should  have  been  in  charge  of  poor  authorities  and,  if  county 
charges,  included  as  a  part  of  expenses  for  charities. 


486 


County  Government 


[Part 


Table  40  — 

Expenditures  of 


Total  I 

Salaries 
or  fees 

and 
mileage 

Coroners' 
physicians 

Traveling 
expenses 

Postage, 

stationery 

and 

office 

incidentals 

Class  I            

$54,326  08 
34,978  96 
52,501  30 
33,218  26 
13,184  57 

$18,991  52 

16,920  42 

24,874  89 

19,451  85 

6,472  01 

$11,276  84 

6,054  00 

12,570  87 

5,326  13 

2,468  10 

$6,974  63 
305  34 

183  68 
218  93 
392  87 

$691   67 

Class  II 

226  73 

Class  III 

598  89 

Class  IV        

210  65 

Class  V 

3  50 

State 

S188,209  17 

$86,710  69 

$37,695  94!        $8,075  45 

$1,731  44 

$15,283  451 
13,397  64 
25,644  99 

$6,325  00 

3,999  88 

3    8,666  64 

'$i;274'84 
10,002  00 

$1,159  93 

960  00 

4.854  70 

CLASS 

$360  17 

95  51 

235  99 

$54,326  08 

$18,991   52 

$11,276  84 

$6,974  63 

$691  67 

$9,210  83 

10,359  36 

9,262  96 

6,145  81 

$34,978  96 

$2,451  31 
6,875  00 
5,435  87 
2,158  24 

$600  00 
3,405  00 

"""2,' 049 '66 

CLASS 

$107  50 
197  84 

$78  23 
148  50 

$16,930  42 

$6,054  00 

$305  34 

$226  73 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester. . . 

Totals 

1.  Onondaga.  .  .  . 

2.  Albany 

3.  Oneida 

4.  Rensselaer.  .  .  . 

Totals 

1.  Orange 

2.  Chautauqua.  . 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence. . 

7.  Schenectady.  . 

8.  Dutchess 

9.  Nassau 

10.  Steuben 

11.  Jefferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus.  . 

Totals 


1  Does  not  include  burials.     See  last  column. 

"Employees,  $3,027.40;   morgue  maintenance,   $644.98;   morgue  employees,   $751.94;   removal 
of  bodies,  $938.00. 


$4,959  00 
1,558  75 
3,524  09 
5,360  31 
1,500  00 

2,152  30 
3,052  41 
8.978  20 
3,183  80 
1,770  26 

2,412  80 
4,964  03 
4,069  87 
3,068  18 
1,947  30 

$52,501  30 

1       $3,275  00 

i          1,339  65 

2,713  81 

!         2,265  35 

3  1,500  00 

1,513  99 
1,625  00 
4,961   70 
1,537   15 
1,600  00 

1          1,042  95 

2,147  57 

3,195  52 

691  55 

t              427  35 

$1,378  00 

170  10 

475  00 

1,110  00 

$152  68 

CLASS 

$27  00 
6  00 

23  92 

592  90 

708  22 

4,016  50 

793  55 

29  00 

382  15 

2  00 

560  10 

2,241  65 

142  70 

5  30 

536  67 

$29,836  59 

$12,570  87 

$183  68 

$598  89 

IV 


COU.NTY    GOVKEN  M  EiNT 


487 


Coroners 

1914  FOR  Coroners 


Telephone 

and 
telegraph 

Office 

furniture 

and 

fixtures 

Expenses 

of 
autopsies 

Expenses 

of 
inquests 

Not 
classified 

and 
sundries 

Burials 

$832  78 
344  94 

$1,138  12 
10  60 

$2,526  20 
2,234  27 
2,266  27 
2,354  22 

806  98 

$6,532  00 

3,237  68 

5,527  78 

4,533  91 

470  47 

?5,362  32 

5.644  98 

6,287  21 

894  29 

2,532  04 

$2,388  50 

I 
II 

191  71 

2,277  60 

1,989  00 

646  65 

III 

228  28 

IV 

38  60 

V 

$1,636  31 

$1,148  72 

$10,187  94 

$20,301  84 

$20,720  84 

$7,301  75 

State 

$231  53, 
376  69  . 

$1,138  12 

$2,261  20 
265  00 

$3,807  50 
1,063  40 
1,661   10 

'2$5;362'32 

$1,171  00 
1,217  50 

224  56'    

$832  78, 

$1,138  12 

$2,526  20 

$6,532  00 

$5,362  32 

$2,388  50 

$999  97 

<$5,159  55 

$79  36 

259  28 

$10  60 

489  30 
745  00 

$2,480  68 
757  00 

401   50 
83  93 

6  30 

$344  94 

$10  60 

$2,234  27 

$3,237  68 

$5,644  98 



Ill 


$126  32 

35  00 

205  00 

840  00 

$8  00 

70  80 

1,096  50 

$42  33 

$17  15 

$344  00 
610  00 
220  00 

416  00 

24  54 

45  41 
15  75 

91  44 

89  30 

493  70 

853  10 

7  76 

139  70 

2,533  80 

268  90 

94  98 

393  08 

92  50 
510  00 

70  00 

336  00 

5  282  66 

125  00 

358  00 

33  40 

6  65 

40  00 

321   50 

131  00 

73  60 

126  00 

$191  71 



$2,206  27 

$5,527  78 

$1,325  51 

$2,277  60 

3  Salaries. 

«  Morgue  expenses,  $1,960.79;  "expenses,"  $3,198.76. 

<>  Amount  paid  administrator. 


488 


County  Government 


[Part 


Table  40  — 

Expenditures  for  1914 


COUNTY 


Total  1 


Salaries 
or  fees 

and 
mileage 


Coroners' 
physicians 


Traveling 
expenses 


Postage, 

stationery 

and 

office 

incidentals 


1.  Saratoga 

$3,064  82 
1,805  81 
1,985  31 
1,805  31 
2,138  08 

1,423  00 
1,911  75 
1,610  04 
1,215  00 
1,752  21 

1,158  85 
638  51 
946  25 

4,490  79 
601  83 

1,697  70 

1,143  19 

1,534  61 

789  15 

212  20 

993  00 

300  85 

2 $2,000  00 

2950  00 

939  00 

1,000  00 

1,012  00 

1,143  00 

2  1,000  00 

640  14 

2  690  00 

2  1,000  00 

1,002  90 

$965  00 

112  00 

20  00 

350  00 

310  00 

200  00 

736  20 

20  00 

455  00 

3  33 

CLASS 

2.  Montgomery 

$35  50 

3.  Herkimer 

4.  Chemung 

5.  Ontario 

51  00 
21  40 

$3  50 
25 

6.  Wayne 

7.  Clinton 

35  55 

8.  Washington 

9.  Otsego 

10.  Rockland 

11.  Franklin 

57  38 

79  00 

12.  Delaware 

13.  Fulton 

2  685  66 

2,584  74 

517  73 

972  65 

635  79 

1,163  63 

489  50 

2 100  00 

2  700  00 

225  77 

260  00 

1  25 
12  00 

14.  Columbia 

85  50 

15.  Allegany 

35  00 

677  50 
337  00 
156  05 
229  85 
112  20 

288  00 
59  00 

6  85 

16.  Madison 

17.  Livingston 

18.  Genesee 

19.  Chenango 

40  40 

20.  Tompkins 

21.  Warren 

22.  Cortland 

Totals 

$33,218  26 

$19,451  85 

$5,326  13 

$218  93 

$210  65 

1    Sullivan 

$829  20 

2,322  65 

2,517  04 

704  60 

2,013  10 

1,579  29 
495  12 
694  12 
343  75 
378  20 

691  95 
359  15 
256  40 

$763  20 
1,224  62 

$48  00 
593  50 

$8  00 
107  77 

CLASS 

2.  Essex 

3.  Orleans 

4.  Wyoming 

342  30 
1,112  25 

659  80 
433  12 
442  37 
253  75 
323  20 

479  95 
272  75 
164  70 

334  90 
343  25 

520  00 

25i'75 

65  00 
55  00 

145  00 
20  00 
91  70 

27  40 
142  20 

■'■■■■62  06 

5.  Greene ... 

6.  Seneca 

7.  Tioga 

8.  Lewis 

9.  Schoharie 

10  00 



10.  Yates 

11.  Putnam 

35  50 

$3  50 

12.  Schuyler 

13.  Hamilton 



Totals 

$13,184  57 

$6,472  01 

$2,468  10 

$392  87 

$3  50 

Does  not  include  burials.     See 


column. 


IV] 


Tables  Relative  to  County  Finance 


489 


Coroners 

FOR  Coroners  —  concluded 


Telephone 

and 
telegraph 


Office 
furnitAire 

and 
fixtures 


IV 


Expenses 

of 
autopsies 


Expenses 

of 
inquests 


Not 
classified 

and 
sundries 


Burials 


$39  82 

$60  00 
82  13 

$265  00 

684  52 

17  90 

338  85 

30  00 
140  00 
190  00 

361  18 
341  79 
268  28 
447  98 

50  00 

$98  63 

16  00 

$3  66 
625  00 

7  60 

759  90 

70  00 

445  00 

105  95 

298  00 

27  50 

140  00 
50  00 

1 

203  60 

638  51 

94  55 

225  00 
40  45 

1,489  00 
1  80 

15  30 

860  00 

32  25 
60  40 

110  00 
122  50 

92  43 
29  40 

5  00 

16  08 

$228  28 

$2,354  22 

$4,533  91 

$894  29 

$1,989  00 

$10  00 

269  27 

1 

$127  49 

■ ■■$2;5i704 

$332  65 

2 

3 

4 

$10  60 

255  00 
399  49 

i49  80 

314  00 

5 

6 

7 

8 

15  00 

9 

10 

3  00 

25  00 

11 

25  00 

41  40 

12 

13 

*  * 



$38  60 

$806  98 

$470  47 

$2,532  04 

$646  65 

2  Salaries. 


490  County  Government  [Part 


TABLE  41 

Expenditures  for  County  Governmental  Purposes 

The  expenditures  here  included  represent  all  payments  by  the 
county  treasurer  except  payments  on  special  trust  funds. 

Special  trust  funds: 

Under  the  classification  of  accounts,  as  prescribed  by  this  Depart- 
ment, certain  moneys  received  and  paid  out  by  the  county  treasurer 
are  termed  special  trust  funds.     They  consist  of  — 

(1)  Moneys  applied  by  law  to  sinking  funds,   either  for  the 

county  or  for  specific  towns  of  the  county; 

(2)  Moneys  received  from  the  State  for  the  support  of  schools, 

aid  in  the  maintenance  of  town  highways  and  the  ex- 
penses of  military  companies; 

(3)  Moneys  received  from  fines  and  penalties  which  by  law  are 

applicable  to  specific  purposes  other  than  county  purposes ; 

(4)  Interest,  rents  and  other  revenues  which  by  law  are  appH- 

cable  to  purposes  other  than  the  maintenance  of  county 
government; 

(5)  Moneys  received  from  special  taxes  which  are  paid  over  in 

gross  to  the  State,   towns,  villages  or  other  municipal 
subdivisions; 

(6)  Moneys  received  from  individuals  and  held  by  the  county 

treasurer  for  the  benefit  of  such  individuals,  for  other 
persons  or  for  sinking  funds; 

(7)  Moneys  received  by  county  treasurer  in  his  capacity  as 

public  administrator. 

No  part  of  these  moneys  are  applicable  to  the  maintenance  of 
county  government.  They  are  not  under  the  control  of  the  county 
authorities  and  are  generally  applied  to  the  purposes  for  which  held 
by  the  treasurer  without  other  authority  than  that  given  in  the 
statutes. 


IV]  Tables  Relative  to  County  Finance  491 

Purpose  of  table: 

The  purpose  of  this  table  is  to  give  the  reader  a  general  view  of 
the  gross  amounts  expended  for  the  various  governmental  purposes, 
of  the  portion  of  the  total  expenditures  applied  to  each  purpose  and 
of  the  expenditures  per  capita  and  per  one  thousand  dollars'  valu- 
ation for  each  purpose.  The  character  and  gross  amount  of  expendi- 
tures and  the  total  expenditures  per  capita  and  per  one  thousand 
dollars'  valuation  are  shown  by  counties.  The  percentage  of  the 
expenditures  applied  to  each  governmental  purpose  and  the  expendi- 
tures per  capita  and  per  one  thousand  dollars'  valuation  for  each 
governmental  purpose  are  shown  by  classes  and  for  the  State  as  a 
whole. 


492 


County  Government 


[Part 


Table  41  —  Expenditures  for 

Character  and  Gross  Amount  of  Expenditures; 


Not 
classified 

Tax 
expenses 

Contributions 

General 
government  i 

Refunds 
and  losses 

Class  I 

1 

$21,041  38 

$88,287  69 
70,227  53 

276,200  82 
98,022  50 
33,024  02 

$999,062  30 
452.671  52 
900,954  56 
569,065  61 
191,928  58 

$3,850,112  18 
2,980,127  05 
4,765,727  70 
3,522,577  55 
1,062,138  03 

$1   119  15 

Class  II 

11  31 

Class  III 

8,091  85 

Class  IV 

10  203  46 

Class  V 

State 

4 $21,041  38 
21,041  38 

5 $565,762  56 
70  79 

6 $3,113,682  57 
1,874  59 

$16,180,682  51 

7  $19  425  77 

Changes  10 

20,914  04 

Balance "      

$565,691   77 

$3,111,807  98 

$16,180,682  51 

$40  339  81 

! 

Percentages  of  Expenditures 


Not 
classified 

Tax 

expenses 

Class  I 

^«        .23 

Class  II 

1  27 

Class  III 

3.35 

Class  IV 

1  74 

Class  V 

1.89 

State 

.07 

1  99 

Per  Capita  Expenditures 


Not 
classified 

Tax 
expenses 

Class  I 

$0  02 

$0  08 

Class  II      

11 

Class  III ! 

1 

21 

Class  IV .          ' 

10 

Class  V 

11 

State 

$0  01 

$0  13 

1  Includes  interest  on  tax  loans  and  refunding  and  revenue  bonds. 

2  Includes  interest  on  construction  loans  and  bonds. 

3  Principal  only.     No  interest  included. 

*  Included  in  refunds  and  reimbursements  in  Table  19. 

5  $70.79  not  reported  from  Wayne  county  at  time  of  compilation  of  Table  15  included  in  this  amount. 

6  $1,874.59  not  reported  from  Wayne  county  at  time  of  compilation  of  Table  34  included  in  this  amount. 
^$127.34  originally  reported  as  refunds  of  Wayne  county,  and  so  entered  in  Table  19,  transferred  to 


IV] 


Tables  Relative  to  County  Finance 


493 


Coiinty  Governmental  Purposes 

Expenditures  Per  Capita  and  Per  $1,000  Valuation 


Construction 

of 

buildings  and 

highways  2 

Liquidation  ' 

of 

indebtedness  ^ 

Total 

$985,520  75 

973,135  49 

1,320,153  22 

747,606  51 

251,615  45 

$1,387,767  27 

1,039,287  56 

985,809  70 

685,138  30 

205,202  88 

$7,332,910  72 
5,515,460  46 
8,256,937  85 
5,632,613  93 
1,743,908  96 

8 $4, 278, 031  42 
890  59 

9 $4, 303, 205  71 
2,619  21 

$28,481,831  92 
5,582  52 

$4,277,140  83 

$4,300,586  50 

$28,476,249  40 

Popula- 
tion 


1,095,252 
650,397 

1,297,143 
989,595 
314,344 


4,346,731 


Per 
capita 
expendi- 
ture 


$6  69 
8  48 
6  36 
5  69 
5  55 


$6  55 


Equalized 
valuation 


$1,143,586,249 

503,006,792 

1,021,982,395 

624,069,574 

205,994,568 


$3,498,639,578 


Expendi- 
ture 
per  $1,000 
valuation 


$6  41 
10  96 

8  08 

9  02 
8  46 


$8  14 


I 

II 

III 

IV 

V 


FOR  Governmental  Purposes 


Contributions 

General 
government 

Refunds 
losses 

and 

Construction 

of 

buildings  and 

highways 

Liquidation 

of 
indebtedness 

Total 

'"'  13.62 
8  20 

% 

52.51 
54.04 
57.72 
62.55 
60.91 

% 

.02 

''"  13.44 
17.64 
15.99 
13.27 
14.43 

^«  18.93 
18.85 
11.93 
12.16 
11.77 

% 

100.00 
100.00 
100.00 
100.00 
100.00 

I 
II 

10.91 
10.10 
11.00 

.10 
.18 

III 

IV 

10.93 

56.81 

.06 

15.03 

15.11 

100.00 

BY  Classes 


Contributions 

General 
government 

Refunds  and 
losses 

Construction 

of 

buildings  and 

highways 

Liquidation 

of 
indebtedness 

Total 

$0  91 

70 

$3  52 
4  58 
3  67 
3  56 
3  38 

$0  90 
1  49 
1  02 

76 
80 

$1  27 

1   60 

76 

69 

65 

$6  69 
8  48 
6  36 
5  69 
5  55 

I 
II 

69 
57 
61 

$0  01 
01 

III 

IV 

V 

$0  72 

$3  72 

$0  98 

$0  99 

$6  55 

Special  trust  funds  not  included  here.     Net  additional  amount  included  in  Table  19,  $21,041.38  (see  note 
4),  less  $127.34,  equals  $20,914.04.  ,^  .     ,    ,   j  •      ^• 

8  $890.59  not  reported  from  Wayne  county  at  time  of  compilation  of  Table  27  mcluded  in  this  amount. 

9  $2,619.21  State  taxes  of  1912  paid  by  Clinton  coimty  omitted  in  Table  33  included  in  this  amount. 
1"  See  notes  above.  ,1  u       • 
11  To  balance  with  tables  referred  to  in  above  notes,  which  were  completed  prior  to  the  changes  herein 

noted. 


494 


County  Government 


[Part 


Table  41  —  Expenditures  for  County 
Character  and  Gross  Amount  of  Expenditures;  Expendi 

Expenditures  Per  $1,000 


Not 
classified 

Tax 
expenses 

Class  I                                                  

$0  02 

$0  08 

Class  II                      

14 

Class  III                                     

27 

Class  IV           

16 

Class  V                         

16 

$0  01 

$0  16 

COUNTY 


N9t 
classified 


Tax 
expenses 


Contributions 


General 
government 


Refunds 
and  losses 


1    Erie    

1  $21,041  38 

$62,730  06 

20,587  66 

4,969  97 

$395,102  93 
239,468  37 
364,491  00 

$1,777,135  83 
1,008,792  95 
1,064,183  40 

CLASS 
$135  50 

3.  Westchester 

983  65 

Class                    .... 

$21,041  38 

$88,287  69 

$999,062  30 

$3,850,112  18 

$1,119  15 

$15,432  62 

34,225  96 

7,189  62 

13,379  33 

$177,483  38 

120,879  14 

76,818  86 

77,490  14 

$955,604   19 
854,500   14 
664,141  26 
505,881  46 

CLASS 

2    Albany 

4    Rensselaer 

$11  31 

Class         

$70,227  53 

$452,671  52 

$2,980,127  05 

$11  31 

1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara.  .  .  . 

5.  Ulster 


6.  St.  Lawrence. 

7.  Schenectady. 

8.  Dutchess.  .  .  . 

9.  Nassau 

10.  Steuben 


11.  Jefferson.  .  .  . 

12.  Broome.  ... 

13.  Oswego 

14.  Cayuga .... 

15.  Cattaraugus. 


Class . 


$3,414  71 
5,915  74 

67,389  73 
4,437  97 
7,117  03 

4,417  44 
9,269  78 
4,479  08 
152,370  30 
4,328  85 

1,759  60 
3,459  64 
2,684  16 
2,625  58 
2,531  21 


$276,200  82 


$71,120  58 
60,371  53 

110,180  87 
75,156  64 
29,278  50 

46,239  37 
59,581  43 
62,126  25 
131,358  51 
45,262  95 

47,723  44 
53,329  51 

33,788  81 
42,834  37 
32,601  80 


$900,954  56 


$445,855  21 
180,186  42 
312,748  59 
264,145  71 
285,127  40 

211,678  55 
332,637  81 
266,461  27 
1,047,225  07 
229,062  14 

296,005  71 
289,695  16 
254,552  65 
203,185  36 
147,160  65 


.$4,765,727  70 


CLASS 


$5,121  20 
2,000  15 


74  59 


599  61 
13  33 


7  00 

65 

239  32 

36  00 


.$8,091  85 


Returned  taxes  reassessed  reported  as  a  payment. 


IV] 


Tables  Relative  to  County  Finance 


495 


Governmental  Purposes  —  continued 

TURES  Per  Capita  and  Per  $1,000  Valuation  —  continued 
Valuation,  by  Classes 


Contributions 


General 
government 


Refunds  and 
losses 


Construction 

of 

buildings  and 

highways 


Liquidation 

of 
indebtedness 


Total 


$0  87 
90 
88 
91 
93 


$3  37 
5  92 

4  67 

5  64 
5  15 


$0  89 


$4  62 


$0  01 
02 


$0  86 
1  93 
1  29 
1  20 
1  22 


$1  21 

2  07 

96 

1  09 

1  00 


$0  01 


$1  22 


$1  23 


$6  41 
10  96 

8  08 

9  02 
8  46 


I 
II 
III 
IV 

V 


$8  14 


Construction 

of  new 

buildings  and 

highways 


Liquidation 

of 
indebtedness 


Total 


Popula- 
tion 


Per 
capita 
expendi- 
ture 


Equalized 
valuation 


Expendi- 
ture 
per  $1,000 
valuation 


$181,339  82 

126,052  21 

2  678,128  72 


$985,520  75 


$176,681  39 

52,372  94 

1,158,712  94 


$1,387,767  27 


$2,614,166  91' 
1,447,274  13| 
3,271,469  681 


$7,332,910  72 


528,985 
283,212 
283,055 

$4  941 

5  11 

11  56 

$442,704,449 
286,436,133 
414,445,667 

$5  90 
5  05 
7  89 

1,095,252 

$6  69 

$1,143,586,249 

$6  41 

$366,043  01 

226,014  34 

99,406  89 

281,671  25 


$368,750  71 
186,750  00 
181,282  97 
302,503  88 


$973,135  49    $1,039,287  56 


$1,883,313  91 
1,422,369  58 
1,028,839  60 
1,180,937  37 


$5,515,460  46 


III 


200 , 298 
173,666 
154,157 
122,276 

$9  40 

8  19 
6  67 

9  66 

650,397 

$8  48 

$193s 117,271 

132,947,413 

91,538,591 

85,403,517 

$9  50 

10  70 

11  24 
13  82 

$503,006,792 

$10  96 

$64,226  55 

$215,424  00 

$800,041  05 

116,001 

$6  90 

$72,698,306 

$11  00 

47,152  18 

33,000  00 

326,625  87 

105,126 

3  11 

68,074,381 

4  79 

65,285  88 

92,025  00 

652,751  27 

96,138 

6  79 

127,800,707 

5  10 

333,844  72 

8,602  15 

688,187  34 

92,036 

7  48 

90,169,715 

7  63 

55,721  52 

46,000  00 

423,244  45 

91,769 

4  61 

37,123,157 

11  40 

132,828  46 

10,137  85 

405,376  26 

89,005 

4  55 

51,674,184 

7  84 

105,554  58 

171,663  77 

678,707  37 

88,235 

7  69 

68,184,121 

9  95 

39,333  54 

110,855  09 

483,255  23 

87,661 

5  51 

71,461,673 

6  76 

159,301  20 

73,738  01 

1,564,592  70 

83,930 

18  64 

159,590,332 

9  80 

45,079  21 

15,194  77 

338,941  25 

83,362 

4  07 

50,659,737 

6  69 

38,305  47 

28,000  00 

411,794  22 

80,382 

5  12 

51,067,566 

8  06 

7,011  06 

37,500  00 

391,002  37 

78,809 

4  96 

51,351,766 

7  61 

125,373  78 

58,562  34 

474,962  39 

71,664 

6  63 

35,095,438 

13  53 

91,398  45 

37,106  72 

377,389  80 

67,106 

5  62 

48,024,011 

7  85 

9,736  62 

48,000  00 

240,066  28 

65,919 

3  64 

39,007,301 

6  15 

$1,320,153  22 

$985,809  70 

$8,256,937  85 

1,297,143 

> 

$6  36 



$1,021,982,395 

$8  08 

Z^-^ i 

i  Bronx  Parkway.  $351,000. 


496 


County  Goveenment 


[Part 


Table  41  —  Expenditures  for  County 
Character  and  Gross  Amount  of  Expenditures;  Expendi 


COUNTY 


1.  Saratoga.  .  .  . 

2.  Montgomery. 

3.  Herkimer. .  .  . 

4.  Chemung. .  .  . 

5.  Ontario 


6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland... 


11.  Franklin.. 

12.  Delaware. 

13.  Fulton.  .  . 

14.  Columbia. 

15.  Allegany. 


16.  Madison. .  . 

17.  Livingston. 

18.  Genesee.  .  . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.. 

22.  Cortland. 


Class. 


Not 
classified 


Tax 

expenses 


Contributions 


General 
government 


Refunds 
and  losses 


$4 

463 

76 

3 

205 

85 

28 

372 

67 

4 

542  83 

2 

392 

23 

1 

255  72 

2 

956 

50 

2 

242  32 

887 

55 

15 

474 

24 

7 

886 

68 

1 

972 

83 

3 

303 

86 

3 

700 

77 

1 

334 

05 

2 

897 

75 

9 

154 

47 

441 

25 

1 

,507 

38 

1 

943 

08 

4 

726 

46 

360  25 

$98,022  50 


$35,921  97 
30,314  85 
38,314  70 
35,835  52 
37,845  65 

35,642  63 
14,883  38 
20,879  09 
25,293  20 
34,732  16 

15,940  75 
22,662  57 
18,617  83 
28,015  37 
22,095  46 

21,173  71 
29,076  01 
28,855  65 
19,087  11 
21,141  43 

15,565  09 

17,171  48 


$569,065  61 


$275,224  88 
213,016  21 
264,745  17 
173,690  96 
199,993  77 

106,955  36 
157,214  04 
146,863  99 

184.676  10 
179,631  90 

171,882  96 
103,837  14 
163,893  38 

183.677  80 
111,828  68 

137,013  09 
124,511  53 
116,792  34 
144,651  26 
122,350  35 

154,832  95 
85,293 


$3,522,577  55 


CLASS 
$182  29 


9,405 

50 

170  09 

238 

24 

1 

10 

174 

07 

20 

00 

12 

17 

$10,203  46 


CLASS 


1    Sullivan 

$4,077  63 

15,411  39 

919  22 

548  78 

4,717  73 

$21,349  21 

16.241  24 
25,778  18 

19.242  65 
14,579  83 

16,400  64 
15,004  08 
11,443  84 
11,308  19 
12,329  40 

15,280  86 
7,893  66 
5,076  80 

$111,022  58 

121,675  78 

138,735  46 

71,319  21 

120,488  50 

72,589  14 
,79,176  04 
75,209  02 
51,311  09 
39,681  87 

79,171   19 
33,092  76 
68,665  39 

2    Essex 

4    W^yomint" 

5    Greene 

6    Seneca 

705  99 

2,750  93 

794  13 

9    Schoharie 

10.  Yates    

11    Putnam 

1,935  66 
958  00 
204  56 

13    Hamilton 

Class 

$33,024  02 

$191,928  58 

$1,062,138  03 

IV] 


Tables  Kelative  to  County  Finance 


497 


Governmental  purposes  —  concluded 

TURES  Per  Capita  and  Per  $1,000  Valuation  —  concluded 


Construction 

of  new 

buildings  and 

highways 


Liquidation 

of 
indebtednoss 


Total 


Popula- 
tion 


Per 

capita 

expendi 

ture 


Equalized 
valuation 


Expendi- 
ture 
per  $1,000 
valuation 


IV 


$50,418  59 
91,371  87 
35,864  36 
37,443  28 
11,879  25 

$51,101  87 
41,504  05 
48,793  23 
34,850  00 
77,437  87 

$417,313  .36 
379,412  83 
416,090  13 
295,768  09 
329,548  77 

61,917 
57,567 
.'56,356 
54,662 

52,286 

$6  74 

6  59 

7  38 

5  41 

6  30 

$33,077,136 
34,397,926 
41,667,393 
38,312,663 
42,877,818 

$12  61 

11  03 

9  98 

7  72 

7  68 

15,063  89 
13,818  11 
28,878  41 
17,654  39 
12,314  48 

42;6i9'2i 

31,279  71 
44,518  73 
63,000  00 

159,087  69 
231,491  24 
230,381  76 
273,029  97 
305,182  78 

50,179 
48,2.30 

47,778 
47,216 
46,873 

3  17 

4  80 

4  82 

5  78 

6  51 

33,246,744 
17,208,870 
23,021,442 
27,724,886 
46.440,839 

4  78 

13  45 

10  00 

9  84 

6  57 

103,840  62 
16,637  58 
62:258  17 
46,737  90 
22,001  21 

29,297  21 
28,354  70 
10,000  00 
40,700  00 
15,000  00 

328,849  32 
173,464  82 
258,073  24 
302,831  84 
172,433  47 

45,717 
45,575 
44,5.34 
43,658 
41,412 

7  19 

3  81 

5  79 

6  93 

4  16 

18,270,917 
23,620,771 
20,986,374 
29,258,244 
25,208,465 

17  99 

7  34 

12  29 

10  34 

6  84 

76,156  51 
13,169  30 

20,000  00 
10,722  39 

257,241  06 
179,653  70 
146,089  24 
197,779  67 
199,335  32 

39,289 
38,0.37 
37,615 
35,575 
33,647 

6  55 

4  72 
3  88 

5  56 
5  92 

23,060.775 
32,132,076 
32,596,992 
19,640,539 
22,943.949 

11  15 
5  59 
4  48 

10  06 

8  68 

11,807  44 
36,575  46 

20,726  48 
17,325  00 

29,041  32 
14,644  37 

30,000  00 
27,907  85 

234,177  99 
145,377  64 

32,223 
29,249 

7  27 
4  97 

20.054,833 
18.319,922 

11  67 
7  93 

$747,606  51 

$685,138  30 

$5,632,613  93 

989,595 

$5  69 

$624,069,574 

$9  02 

$14,951  18 
48,967  63 
11,687  73 
16,295  00 
37,011  46 

23,806  .53 
1.283  60 
9,115  68 

23,091  11 


$251,615  45 


$27,240  22 

2,000  00 

80,841  21 

4,000  00 

10,000  00 

8,686  94 

21,370  41 

5,251  54 

9,000  00 


32 

607 

23 

4 

000 

00 

10,988 

84 

26 

650 

00 

21 

809 

46 

6 

162 

56 

$205,202  88 


$178,640  82 
204,296  04 
257,961  80 
111,405  64 
186.797  52 

121.483  25 

117,540  12 

103,771  01 

95,504  52 

52,011  27 

132,994  94 

79,583  26 

101.918  77 


$1,743,908  96 


33.808 

$5  28 

33,458 

6  111 

.32,000 

8  06 

31,880 

3  49 

30,214 

6  18 

26,972 

4.5o' 

25,624 

4  59, 

24,849 

4  18 

23,855 

4  00 

18,642 

2  79 

14.665 

9  07 

14,004 

5  68 

4,373 

23  31 

314,. 344 

$5  55 

$13,606,822 
20,479,525 
27,305,972 
22.456.067 
15,855,452 

18,712,291 
15,179,815 
13.421,541 
12,709,167 
14, 262,, 547 

16,921.383 
9,004,284 
6,079,702 


$205,994,568 


$13 

12 

9 

97 

9 

44 

4 

96 

11 

78 

6 

49 

7 

74 

7 

73 

7 

51 

3 

64 

7 

85 

8  8311 

16 

76 

$8  46 

[Part  IV]     Tables  Eelative  to  County  Finance  499 


TABLE  42 

Expenditures  for  General  Government 

Column  3  of  Table  41  shows  the  total  expenditures  for  general 
government.  For  the  items  included  under  this  title,  see  description 
of  Table  10  and  the  analytic  tables  following  this  table. 

Percentages  for  governmental  functions: 

The  percentage  of  the  amount  expended  for  each  governmental 
function  to  the  total  expenditures  for  general  government  have  been 
computed  for  each  class  and  for  the  State.  They  may  be  determined 
for  any  county  from  the  gross  amounts  given  in  this  table. 


500 


County  Government 


[Part 


Table  42  —  Expenditiires 

Gross  Amount  and  Analysis 


Class  I.. 
Class  II. 
Class  III 
Class  IV, 
Class  V. 

State .  . . 


Class  I 

Class  II 

Class  III 

Class  IV 

Class  V 

State  

COUNTY 

1.  Eriei 

2.  Monroe  i .  .  .  . 

3.  Westchester. . 

Totals 

1.  Onondaga.  .  . 

2.  Albany 

3.  Oneida , 

4.  Rensselaer*.  .  , 

Totals 

1.  Orange 

2.  Chautauqua.  . 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence  i 

7.  Schenectady. 

8.  Dutchess .... 

9.  Nassau 

10.  Steuben 

11.  Jefferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus.  . 

Totals 


Total 

Legislative 

Administrative 

Judicial 

Regulative 

$3,850,112  18 
2,980,127  05 
4,765,727  70 
3,522,577  55 
1,062,138  03 

$187,951  38 

126,532  42 

237,587  83 

182,696  16 

76,005  29 

$470,935  34 
399,500  93 
430,310  97 
374,055  84 
101,530  28 

$320,161  29 

228,852  88 

401,021   30 

259,926  00 

75,476  94 

$35,779  53 
21,917  30 
32,436  09 
36,053  37 
10,819  29 

$16,180,682  51 

$810,773  08 

$1,776,333  36 

$1,285,438  41 

$137,005  58 

Percentages  of  Total  Expenditures 


% 

% 

% 

% 

% 

100.00 

4.88 

12.24 

8.31 

.93 

100.00 

4.24 

13.40 

7.69 

*.74 

100.00 

4.99 

9.02 

8.42 

.68 

100.00 

5.19 

10.62 

7.38 

1.03 

100.00 

7.15 

9.56 

7.07 

1.02 

100.00 

5.01 

10.98 

7.95 

0.85 

$1,777,135  83 
1,008,792  95 
1,064,183  40 


$3,850,112  18 


$79,213  82 
40,636  07 
68,101  49 


$187,951  38 


$169,471  31 
152,088  86 
149,375  17 


$470,935  34 


$97,852  02 

48,136  05 

174,173  22 


$320,161  29 


CLASS 

$17,068  86 

4,495  31 

14,215  36 


$35,779  53 


$955,604  19 
854,500  14 
664,141  26 
505,881  46 


$2,980,127  05 


$38,311  19 
39,477  29 
24,057  87 
24,686  07 


$126,532  42 


$114,419  08 

102,653  41 

184,258  44 

98,170  00 


$399,500  93 


$73,949  71 
62,508  54 
43,854  14 
48,540  49 


$228,852  88 


CLASS 

$3,790  24 
4,540  19 
8,686  96 
4,899  91 


$21,917  30 


CLASS 


$445,855  21 

$20,429  57 

$34,555  85 

$31,020  96 

$3,106  00 

180,186  42 

11,565  74 

15,812  46 

32,919  94 

3,411  00 

312,748  59 

25,203  22 

55,820  27 

21,145  52 

2,389  17 

264,145  71 

19,035  14 

25,639  73 

39,005  20 

2,653  47 

285,127  40 

17,821  92 

40,871  51 

38,636  89 

957  26 

211,678  55 

10,334  82 

11,457  42 

12,782  86 

1,492  55 

332,637  81 

16,125  24 

34,635  28 

28,770  38 

3,154  50 

266,461  27 

14,953  44 

21,495  63 

30,120  28 

1,049  75 

1,047,225  07 

26,695  09 

62,937  68 

55,221   79 

1,942  85 

229,062  14 

17,503  20 

29,835  98 

21,618  92 

5,778  83 

296,005  71 

10,481  29 

14,650  51 

20,080  87 

2,384  53 

289,695  16 

13,003  39 

25,416  68 

18,040  93 

900  00 

254,552  65 

11,335  99 

19,210  44 

16,628  73 

1,375  00 

203,185  36 

12,191  99 

24,288  44 

20,139  45 

1,050  10 

147,160  65 

10,907  79 

13,683  09 

14,888  58 

791  08 

$4,765,727  70 

$237,587  83 

$430,310  97 

$401,021  30 

$32,436  09 

1  No  report  furnished.     Compiled  by  examiners  from  the  Comptroller's  department. 

2  Court  attendants,  $29,498.20;  jurors,  $80,764.10,  judicial  and  corrective. 


IV] 


Tables  Relative  to  County  Finance 


501 


for  General  Government 

BY  Governmental  Functions 


Defensive 


$187,624  59 

189,666  71 

129,720  49 

92,932  81 

10,667  47 


$610,612  07 


Protective 


$118,783  64 

101,009  60 

137,828  71 

95,045  86 

11,403  68 


$464,071  49 


Educational 


$43,266  88 

20,351  30 

38,927  35 

32,535  12 

3,143  45 


$138,224  10 


Corrective 


$817,826  00 
492,237  11 
697,260  59 
507,372  84 
129,915  13 


$2,644,611  67 


Charitable 


Highway 
maintenance 


$914,036  431 
632,893  30 
652,688  65 
691,140  04 
147,800  92 


$3,038,559  34 


.$631,495  15 

767,165  50 

1,940,670  60 

1,220,411   50 

264,581  55 


$4,824,324  30 


Not 
classified 


$122,251  95 


67,275  12 

30,408  01 

230,794  03 


$450,729  11 


FOR  General  Government 


6.37 

% 
3.08 
3.39 
2.88 
2.71 
1.07 

% 

1.12 

68.00 

82.00 

93.00 

.30 

% 

12.24 
16.51 
14.63 
14.41 
12.23 

^«  23.74 
21.24 
13.70 
19.61 
13.93 

% 

16.41 
25.74 
40.72 
34.62 
24.92 

% 
3.18 

2.73 
2.64 
1.01 

1.41 

.86 

21.74 

3.77 

2.87 

0.85 

16.35 

18.78 

29.81 

2.78 



$96,034  23 
55,413  49 
36,176  87 

$57,345  55 
46,473  55 
14,964  54 

$13,915  34 
12,150  66 
17,200  88 

$367,792  37 
240,403  93 
209,629  70 

$438,590  45 
255,426  30 
220,019  68 

$317,599  93,2 $122,251  95 

153,568  73 

160,326  49 

$187,624  59 

$118,783  64 

$43,266  88 

$817,826  00 

$914,036  43 

$631,495  15|$122,251  95 

$77,087  84  $38,928  48 

$7,819  72 
4,858  33 
6,649  94 
1,023  31 

$180,179  86 

143,556  34 

107,636  58 

60,864  33 

$168,390  68 
176,197  99 
178,499  25 
109,805  38 

$252,727  39 
240,125  10 
155,323  10 
118,989  91 

41,059  75   39,523  20 

39,186  84   15,988  14 

32,332  28    6,569  78 

] 

$189,666  71  $101,009  60 

$20,351  30 



$492,237  11 

$632,893  30 

$767,165  50 



III 


$14,244  06 

$13,078  33 

10,191  71 

6,863  63 

9,440  91 

8,045  40 

9,124  62 
13,992  05 

6,999  35 
22,771  15 
11,822  69 

8,892  73 
4,659  19 
938  40 
6,352  65 
5,594  30 

$947  37 
2,421  72 
2,514  56 

3.707  01 
1,698  48 

3,941  29 

3.708  01 
3,492  49 
2,735  96 
1,507  80 

2,484  70 
1,904  64 
938  40 
1,278  76 
5,646  16 

$62,931  58 
32,461  07 
72,726  10 
68,310  63 
28,634  32 

29,189  09 
50,531  49 
42,677  88 
92,667  29 
35,083  75 

34,756  32 
32,111  28 
47,042  43 
28,657  78 
39,479  58 

$79,673  44 
48,914  31 
52,677  46 
35,068  15 
34,620  61 

22,048  27 
70,431  79 
51,628  44 
17,908  04 
28.721  98 

31,592  94 
88,007  98 
34,177  39 
37,455  88 
19,761  97 

$185,868  05 

12,929  80 

73,408  66 

55,034  48 

108,463  63 

104,012  06 
92,815  00 
86,639  74 

764,345  22 
71,272  53 

161,262  01 
77,450  74 
57,735  18 
60,192  49 
29,241  01 

9,558  67 

6,250  99 

5,377  38 

7,295  57 

18,474  07 

7,404  27 

5,916  46 
9,419  81 

19,275  83 
8,373  68 

10,962  61 
7,167  09 

3 $8,924  50 

4  57,735  41 

*615  21 

$129,720  49 

$137,828  71 

$38,927  35 

$697,260  59 

$652,688  65 

$1,940,670  60 

$67,275  12 

5  All  jurors,  judicial  and  corrective. 

*  Audits  of  board  of  supervisors  not  analyzed. 


;o2 


County  Government 


[Part 


Table  42  —  Expenditures 
Gross  Amount  and  Analysis 


COUNTY 


Total 


Legislative 


AdministratiA 


Judicial 


Regulative 


1.  Saratoga.  .  . 

2.  Montgomery 

3.  Herkimer. .  . 

4.  Chemung. .  . 

5.  Ontario.  .  .  . 

6.  Wayne 

7.  Clinton.  .  .  . 

8.  Washington. 

9.  Otsego 

10.  Rockland... 

11.  Franklin 

12.  Delaware.  .  . 

13.  Fulton 

14.  Columbia.  . . 

15.  Allegany.  .  .  . 

16.  Madison 

17.  Livingston. .  . 

18.  Genesee 

19.  Chenango .  .  . 

20.  Tompkins .  .  . 

21.  Warren 

22.  Cortland  6.  .  . 

Totals 

1.  Sullivan 

2.  Essex  3 

3.  Orleans 

4.  Wyoming  ». .  . 

5.  Greene 

6.  Seneca  * 

7.  Tioga 

8.  Lewis 

9.  Schoharie.  . .  . 

10.  Yates  3 

11.  Putnam 

12.  Schuyler  3.  .  . 

13.  Hamilton. . .  . 

Totals 


$275,224  88 
213.016  21 
264,745  17 
173.690  96 
199,993  77 

106.955  36 
157.214  04 
146,863  99 

184.676  10 
179.631  90 

171,882  96 
103,837  14 
163,893  38 

183.677  80 
111,828  68 

137.013  09 
124.511  53 
116,792  34 
144,651  26 
122,350  35 

154,832  95 
85,293  69 


$3,522,577  55 


$14,656  60 

12,302  47 

9,080  43 

12,916  73 

11.366  69 

7,973  65 
6,268  97 
4,748  82 
9,004  14 
7,149  81 

6,352  08 

5,534  98 

12,903  02 

12.771  28 

5,836  71 

7.902  61 
5.669  18 
4,825  83 
5.843  67 
5.734  57 

8.790  28 
5.063  64 


$182, 


$20,730  53 
21,947  79 
17,818  81 
35.906  58 
17,001  56 

15,174  59 
18.196  67 
13,446  06 
17.518  25 
30,617  19 

11,346  55 
12,880  91 
16,118  69 
24,426  06 
9,278  52 

18,051  74 

14,766  08 

12.742  23 

9,894  77 

10.191  68 

14.937  04 
11,063  54 


$374,055  84 


$20,733  62 

12,747  01 

10.848  24 

23.383  07 

9.955  69 

12.130  38 

7.648  43 

10.532  36 

11.551  57 

9,766  78 

12,069  50 
7,099  73 
11,162  20 
12,588  48 
10,099  91 

13,514  36 
11,041  21 
14,188  16 
11,447  39 
12,569  14 

9,205  90 

5,642  87 


$259,926  00 


CLASS 
$1,521  85 
1 . 128  04 
1,300  00 
1,326  49 
1.951   58 

1,429  32 


1,117  66 

1.144  00 

505  74 


402  50 
000  00 
209  80 
312  75 
938  79 


3.669  01 
5,789  06 
2,505  33 
1,943  82 
650  21 


1,385  55 
821  87 


$36,053  37 


$111,022  58 

121.675  78 

138.735  46 

71.319  21 

120,488  50 

72,589  14 

79,176  04 

75,209  02 

51,311  09 

39,681  87 

79,171  19 
33,092  76 
68,665  39 


$1,062,138  03 


$12,525  04 
6.986  58 
7,004  34 


14,618  62 


4,172  05 
6,588  40 
7,933  25 


6.303  69 
2,738  12 
7,135  20 


$76,005  29 


$16,150  46 
4,297  30 
14.007  1 


1,725  81 


10,101   16 

8,368  08 
6,756  26 


9,054  79 

6,675  52 

16,393  71 


$101,530  28 


$13,110  54 

3,300  00 

11.849  88 


12.547  30 


3.785  80 
7,987  73 
8,136  03 


5,320  91 
6,338  25 
3,100  50 


$75,476  94 


CLASS 

$900  OC 

1,264  67 

3,771  69 


1,200  00 


799  92 

1,002  47 

846  29 


584  25 
450  00 


$10,819  29 


1  Tax  expenses  and  contributions  of  Table  41  included  by  treasurer  as  a  part  of  the  expenses  for  genera 
government.  ^-  & 

2  Discrepancy  in  report  used  in  prior  tables  and  later  report  from  which  this  classification  is  made. 

3  No  report  furnished.     Analysis  as  shown  by  Comptroller's  Department. 


IV] 


Tables  Relative  to  County  Finance 


503 


for  General  Government  —  concluded 

BY  Governmental  Functions  —  concluded 


Defensive 


Protective 


Educational 


IV 


$8,993  45 

10,085   17 

5,471   69 

9,321   64 

9,093  32 


7,104  61 
5,604  52 


3,324  8. 

6,382  20 

10,202  69 

5,829  05 


175  00 


$5,446  44 
3,216  50 
7,398  00 
3,342  86 

10,731   52 

5,125  26 
3,377  32 
7,090  78 
2,792  52 
1,617  53 

1,264  12 
8,275  51 
3,002  22 
5,192  37 
4,361  14 

6,320  22 
6,327  53 
1,537  45 
223  25 
3,084  31 

4,155  12 
1,163  89 


)5,045  86 


$2,027  68 

3,736  00 

2,932  11 

4  95 

1,349  80 

29  70 
1,325  82 
1,412  68 
1,606  40 

33  50 

5,895  37 
1,589  15 
1,442  15 
456  78 
3,693  26 

1,930  97 

476  35 

31  98 

65  25 

694  55 

645  08 
1,155  59 


$32,535  12 


Corrective 


$38,193  03 
33,569  04 
40,873  56 
18,141  22 
25,290  78 

18,072  98 
24,949  95 
32,177  13 
15,307  27 
26,858  98 

22,891  17 
13,051  15 
18,274  68 
37,832  07 
13,102  05 

12,751  64 
17,858  07 
29,181  97 
14,114  06 
11,839  79 

26,951  70 
16,090  55 


$507,372  84 


Charitable 


His;hvvay 
maintenance 


Not 
classified 


$31,035  32 
47,269  72 
44,926  21 
27,400  50 
65,547  30 

19,165  04 
30,052  95 
37,772  48 
41,577  78 
30,377  85 

21,433  37 
18,435  59 
26,251  28 
36,250  83 
30,939  50 

32,239  25 
35,380  87 
22,888  93 
28,078  74 
22,777  49 

30,859  96 
10,479  08 


$691,140  04 


$131,886  36 

67,014  47 

124,096  21 

41,946  92 

47,705  53 

26,958  96 
65,393  93 
31,461  41 
78,569  65 
72,704  52 

86,903  44 
23,810  85 
62,326  65 
47,018  13 
31,578  80 

16,897  83 
27,028  18 
28,890  46' 
73,040  31 1 
54,808  61 

46,557  62; 
33,812  66 


2 $895  48 


45,777  07 


23,735 


$1,220,411   50!   $30,408  01 


$2,866  96 

$258  67 

$13,221  65 
27,810  36 
19,347  13 

$18,367  12 
12,436  43 
27,402  61 

$33,622  14 
30,296  76 
46,364  54 

1 

4 $35,283 

siO 

571,319 

m,030 

5  72,589 

68 
00 
21 
66 

14 

2 

$5,603  83 

3,353  49 

20  76 

3 
4 

5,063  64 

36  00 

13,095  58 

21,582  17 

31,588  72 

5 

6 

770  17 
359  35 
128  50 

34  00 
464  90 
923  75 

15,832  09 
8,485  96 
8,550  68 

20,132  41 

17,148  27 
7,236  37 

23,548  44 
24,803  86 
10,799  96 

7 

8 

9 

5  39,681 

87 

10 

2,115  20 

1,258  96 

515  05 

34  00 
640  69 

766  68 

13,518  21 
4,746  19 
5,307  28 

18,874  41 
3,212  13 
1,409  00 

23,949  98 

6,898  65 

32,708  50 

11 

1 

12 

4  879 

47 

13 

$10,667  47 

$11,403  68 

$3,143  45 

$129,915  13 

$147,800  92 

$264,581  55 

$230,794 

03 

■»  Unclassified  audits. 

5  No  report  furnished.     Total  and  analysis  for  preceding  tables  compiled  by  examiners  from  the  Comp- 
troller's department. 

6  Error  in  footing  of  report. 


[Part   IV]    Tables  Eelative  to  County  Finance  505 


TABLE  43 

Expenditures  for  Boards  of  Supervisors  and  County 
Publications 

The  expenses  entered  in  this  table  are  from  the  amounts  reported 
by  county  treasurers  in  their  annual  reports.  Special  investigation 
has  been  made  with  regard  to  the  expenditures  for  boards  of  super- 
visors, and  the  results  are  given  in  detail  in  Tables  7  and  8.  In 
some  of  the  counties  discrepancies  will  be  found  in  the  amounts 
entered  as  expended  for  these  purposes.  These  discrepancies  are 
due  to  imperfections  in  the  annual  reports  of  the  county  treasurers. 

County  publications: 

The  statutes  require  the  pubh cation  by  the  county  in  pamphlet 
form  of  the  proceedings  of  its  board  of  supervisors,  and  the  publica- 
tion by  advertisement  of  an  abstract  of  the  accounts  audited  by 
town  boards  and  boards  of  supervisors,  legislative  acts  of  the  board 
of  supervisors  and  local  laws  of  the  State  legislature. 

Special  statutes  require  other  pubhcations  in  specific  counties. 

This  title  does  not  mclude  pubhcations  for  specific  officers  in  the 
performance  of  their  duties,  e.  g.,  notices  of  terms  of  court,  adver- 
tisements of  tax  sales,  etc.,  but  only  the  general  pubhcations  of  the 
county. 


506 


County  Government 


[Part 


Table  43  —  Legislative 
Boards  of  Supervisors  and  County  Publications 


Class  I 

Class  II 

Class  III 

Class  IV 

Class  V 

State 

1.  Erie 

2.  Monroe 

3.  Westchester. 

Totals 

Averages 

1.  Onondaga.  .  . 

2.  Albany 

3.  Oneida 

4.  Rensselaer.  .  . 

Totals 

Averages 

1.  Orange 

2.  Chautauqua . 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady. 

8.  Dutchess.  .  .  . 

9.  Na.ssau 

10.  Steuben 

11.  Jefferson.  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals 

Averages 


Total 

Bo.*-RD9  OF  Supervisors 

Compen- 
sation 

Expenses 

Total 

$187,951  38 

126,532  42 

237,587  83 

182,696  16 

76,005  29 

$123,401  63 

73,004  37 

148,464  45 

107,390  27 

39,303  89 

$36,388  24 
33,954  69 
59,795  83 
48,748  81 
20,023  99 

$159,789  87 

106,959  06 

208,260  28 

156,139  07 

59,327  88 

$810,773  08 

$491,564  61 

$198,911  55 

$690,476  16 

County 

publications 

$28 

161  51 

19 

573  36 

29 

327  55 

26 

557  09 

16 

677  41 

$120 

296  92 

$187,951  38 
62,650  46 


$123,401   63 
41,133  88 


$9,898  93 
12,710  62 
13,778  69 


$68,116  65 
36,225  88 
55,447  34 


$36,388  24    $159,789  87 
12,129  41         53,263  29 


$38 

311 

19 

39 

477 

29 

24 

057 

87 

24 

686  07 

$126 

532 

42 

31 



633 

11 

CLASS  III 


$11,097  17 

4,410  19 

12,654  15 


$28,161   51 
9,387  17 


$22,867  24 
21,217  79 
16,421  91 
12,497  43 

$14,868  85 
7,445  80 
5,592  71 
6,047  33 

$37,736  09 
28,663  59 
22,014  62 
18,544  76 

$575  10 

10,813  70 

2,043  25 

6,141  31 

$73,004  37 
18,251  09 

$33,954  69 

8,488  67 

$106,959  06 
26,739  77 

$19,573  36 
4,893  34 

$20,429  57 
11,565  74 
25,203  22 
19,035  14 
17,821  92 

$11,229  03 

4,646  40 

15,718  31 

12,563  27 

10,081  19 

$7,014 
4,566 
7,285 
4,536 
5,557 

82 
40 
40 
73 
13 

$18,243 

9,212 

23,003 

17,100 

15,638 

85 
80 

11 

32 

$2,185  72 
2,352  94 
2,199  51 
1,935  14 
2,183  60 

10,334  82 
16,125  24 
14,953  44 
26,695  09 
17,503  20 

8,006  78 

9,316  69 

7,354  72 

17,434  61 

10,929  21 

1,524 
4,755 
3,832 
6,725 
3,630 

45 
61 
03 
97 
29 

9,531 
14,072 
11,186 
24,160 
14,559 

23 
30 

75 
58 
50 

803  59 
2,052  94 
3,766  69 
2,534  51 
2,943  70 

10,481  29 
13,003  39 
11,335  99 
12,191  99 
10,907  79 

6,115  22 
9,198  09 
9,715  54 
8.242  44 
7,912  97 

2,780 
2,143 
1,620 
2,027 
1,795 

89 
20 
45 
15 
29 

8,896 
11,341 
11,335 
10,269 

9,708 

11 
29 
99 
59 
26 

1,585  18 
1,662  10 

1,922  40 
1,199  53 

$237,587  83 
15,839  19 

$148,464  45 
9,897  63 

1 

$59,795 
3,986 

83 
39 

$208,260 
13,884 

28 
02 

$29,327  55 
1,955  17 

IV] 


Tables  Relative  to  County  Finance 


507 


Table  43  —  Legislative 
Boards  of  Supervisors  and  County  Publications  —  concluded 


1 .  Saratoga 

2.  Montgomery. 

3.  Herkimer. .  .  . 

4.  Chemung. .  .  . 

5.  Ontario 


6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland. .  . 


11.  Franklin. . 

12.  Delaware. 

13.  Fulton .  .  . 

14.  Columbia. 

15.  Allegany. 


16.  Madison. . . 

17.  Livingston. 

18.  Genesee .  .  . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.. 

22.  Cortland, 


Totals. 
Averages 


Total 


BO.^RDS   OF   SuPEKVrSORS 


Compen- 
sation 


Expenses 


Total 


County 
publications 


CLASS  IV 

$14,656  60 

$7,646  17 

$4,926  18 

$12,572  35 

12,302  47 

9,083  32 

1,707  08 

10,790  40 

9,080  43 

5,126  60 

2,644   16 

7,770  76 

12,916  73 

8.208  39 

2,746  92 

10,955  31 

11,366  69 

5,996  22 

3,290  90 

9,287  12 

7,973  65 

3,858  33 

2,044  23 

5,902  56 

6,268  97 

2,997  86 

2,646  33 

5,644   19 

4,748  82 

2,590  68 

1,075  67 

3,666  35 

9,004   14 

5,615  23 

2,588  91 

8,204   14 

7,149  81 

4,564  57 

2,073  60 

6,638  17 

6,352  08 

3,105  33 

2,531   11 

5,636  44 

5,534  98 

3,837  33 

987  85 

4,825  18 

12,903  02 

8,955  89 

2,887  00 

11,842  89 

12,771   28 

7,483  90 

3,715  78 

11,199  68 

5,836  71 

3,119  78 

1,940  63 

5,060  41 

7,902  61 

4,846  75 

1,878  80 

6,725  55 

5,669   18 

3,137  37 

1,455  59 

4,592  96 

4,825  83 

2,728  16 

1,535  93 

4,264  09 

5,843  67 

3,934  08 

] , 138  48 

5,072  56 

5,734  57 

3,522  38 

1,379  04 

4,901  42 

8,790  28 

3,585  50 

2,786  35 

6,-371  85 

5,063  64 

3,446  43 

768  26 

4,214  69 

$182,696  16 

$107,390  27 

$48,748  80 

$156,139  07 

8,308  37 

4,881  37 

2,215  85 

7,097  23 

$2,084 

25 

1,512 

0^ 

1,309 

67 

1,961 

42 

2,079 

57 

2,071 

09 

624 

78 

1,082 

47 

800 

00 

511 

64 

715 

64 

709 

80 

1,060 

13 

1,571 

60 

776 

30 

1,177 

06 

1,076 

22 

561 

74 

771 

11 

833 

15 

2,418  43 

848  95 

$26,557  09 

1,207 

1 

14 

1.  Sullivan 

2.  Essex    

$12,525  04 
6,986  58 
7,004  34 

CLASS  V 

$5,536  04 
3,042  88 
4,136  33 

$5,599  01 
2,588  07 
1,997  34 

$11,135  05 
5,630  95 
6,133  67 

$1,389  99 
1 , 355  63 

3.  Orleans 

870  67 

4.  Wyoming 

5.  Greene 

14,618  62 

4,616  03 

1,000  00 

5,616  03 

9,002  59 

7.  Tioga 

4,172  05 
6,588  40 
7,933  25 

2,877  86 
3,945  53 
4,983   18 

908  20 
1,185  40 
1,909  82 

3,786  06 
5,130  93 
6,893  00 

385  99 

8    Lewis      .    .    . 

1  457  47 

9.  Schoharie 

10    Yates 

1,040  25 

11.  Putnam 

6,303  69 
2,738  12 
7,135  20 

4,393  68 

1,487  60 
4,284  76 

1,352  88 

807  83 

2,675  44 

5,746  56 
2,295  43 
6,960  20 

557  13 

12.  Schuyler 

442  69 

13.  Hamilton       ...    . 

175  00 

Totals 

$76,005  29 
7,600  53 

$39,303  89 
3,023  37 

$20,023  99 
1,540  31 

$59,327  88 
4,563  68 

$16,677  41 
1,667  74 

[Part  IV]     Tables  Eelative  to  County  Finance  509 


TABLE  44 

Administrative  Expenses 

This  table  is  intended  to  show  under  general  headings  the  expenses 
of  the  county  for  administrative  purposes,  as  given  in  detail  by 
Tables  45  to  48. 


510 


County  Government 


[Part 


Table  44  —  Administrative 


i 

Total 

Elections 

Adminis- 
trative 
officers 

Maintenance 
of  adminis- 
trative 
buildings 

Admin- 
istrative 
interest 

Class  I                  

$470,935  34 
399,500  93 
430,310  97 
374,055  84 
101,530  28 

$145,472  14 

134,896  43 

158,551  87 

172,322  53 

45,256  18 

$119,522  51 

68,136  47 

125,723  64 

$160,671  58 
132,829  48 
107,021   14 

$45,269  11 

Class  II  

63,638  55 

Class  III     

39,014  32 

Class  IV                  

85,733  09        91,322  49 

24,677  73 

Class  V  

22,320  51 

22,291  40 

11,662  19 

State 

$1,776,333  36 

$656,499  15 

$421,436  22 

$514,136  09 

$184,261  90 



COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester. . 

Totals .... 
Averages 

1.  Onondaga.  .  . 

2.  Albany 

3.  Oneida 

4.  Rensselaer.  .  . 

Totals .... 
Averages 

1.  Orange 

2.  Chautauqua.  . 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence. 

7.  Schenectady. 

8.  Dutchess.  .  .  . 

9.  Nassau 

10.  Steuben 

11.  Jefferson.  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals .... 
Averages 


$169,471   31 
152,088  86 
149,375  17 

CLASS  I 

$72,193  63 
39,207  95 
34,070  56 

$57,274  96 
32,061   60 
30,185  95 

$40,002  72 
80,819  31 
39,849  55 

' '$45;269'li 

$470,935  34 
156,978  44 

$145,472   14 
48,490  74 

$119,522  51 
39,840  83 

$160,671  58 
53,557  19 

$45,269   11 
45,269  11 

CLASS  II 


$114,419  08 

102,653  41 

84,258  44 

98,170  00 

$29,740  94 
35,067  29 
22,601   50 
47,486  70 

$19,368  85 
19,528  82 
16,916  25 
12.322  55 

$59,984  921 
18,607  61 1 
26,905  03 
27,331  92I 

$5,324  37 
29,449  69 
17,835  66 
11,028  83 

$399,500  93 
99,875  23 

$134,896  43 
33,724   10 

$68,136  47 
17,034  12 

$132,829  48! 
33,207  37 

$63,638  55 
15,909  64 

$34,555  85 
15,812  46 
55,820  27 
25,639  73 
40,871   51 

11,457  42 
34,635  28 
21,495  63 
62,937  68 
29,835  98 

14,650  51 
25,416  68 
19,210  44 
24,288  44 
1            13,683  09 

CLASS  III 

$13,635  03 

7,712  40 

15,709   17 

11,117  79 

12,689  85 

5,167  98 
10,563  40 
10.687  89 
20,067  54 
14,824  89 

9,191   73 
8,3.54  63 
2,425  00 
9,823  18 
6,581  39 

$7,463 
4,820 

14,699 
6,970 

12,144 

4,397 
12,710 

6,236 
24,852 

7,738 

1,636 
5,733 
7,190 
7,370 
1,757 

75 
73 
86 
22 
37 

36 
75 
34 
60 

18 

74 
57 
87 
89 
41 

$7,322  36 
3,279  33 

23,688  74 
7,551  72 
4,284  79 

1,892  08 
4,386  13 
4,366  03 
13,406  93 
7,272  91 

3,822  04 
10,901   18 
3,741  44 
6,448  66 
4,656  80 

$6,134   71 
""  1,722' 50 
"  'ii;752'56 

6,975  00 

205  37 

4,610  61 

427  30 

5,853   13 

645  71 

687  49 

$430,310  97 
28,687  40 

$158,551   87 
10,570  12 

$125,723 
8,381 

64 
57 

$107,021   14 
7,134  74 

$39,014  32 
3,901  43 

IV] 


Tables  Relative  to  County  Finance 


511 


Table  44  —  Administrative  —  concluded 


COUNTY 


Total 


Elections 


Adminis- 
trative 
officers 


Maintenance 
of  adminis- 
trative 
buildings 


Admin- 
istrative 
interest 


1.  Saratoga 

2.  Montgomery. 

3.  Herkimer.  .  .  . 

4.  Chemung. .  .  . 

5.  Ontario 


6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland..  . 


11.  Franklin... 

12.  Delaware.  . 

13.  Fulton.  .  .  . 
1  \.  Columbia. . 

15.  Allegany. . . 

16.  Madison. . . 

17.  Livingston. 

18.  Genesee  .  .  . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.  . 

22.  Cortland. 


Totals . 
Averages.  ... 


$20,730  53 
21,947  79 
17,818  81 
35,906  58 
17,001  56 

15,174  59 
18,196  67 
13,446  06 
17,518  25 
30,617  19 

11,346  55 
12,880  91 
16,118  69 
24,426  06 
9,278  52 

18,051  74 
14,766  08 
12,742  23 
9,894  77 
10,191  68 

14,937  04 
11,063  54 


$374,055  84 
17,002  54 


CLASS  IV 

$10,463   10 

8,735  38 

6,376  51 

12,044  37 

7,993  95 

8,397  47 
7,455  88 
8,361  35 
8,509  15 
5,728  76 

4,556  32 
6,576  92 
8,715  07 
9,630  57 
6,556  33 

11,422  20 
9,119  88 
4,400  94 
6,914  77 
5,452  80 

8,621  55 
6,289  26 


$172,322  53 
7,832  84 


$6,897  68 
7,815  53 
6,738  94 
8,688  53 
5,290  65 

4,127  53 
3,840  74 
1,763  91 
3,412  07 
7,179  22 

3,389  46 
1,472  85 
3,323  16 
5,969  26 
1,259  50 

1,677  51 
2,978  26 
2,195  88 
1,870  74 
1,379  07 


3,071 
1,391 


$85,733  09 
3,896  96 


$2,934  40 
2,797  93 
4,703  36 

15,173  68 
3,482  25 


2,630  42 
6,835  10 
3,249  60 
5,381  38 
2,890  47 


400  77 
831  14 
080  46 
402  73 


1,462  69 

4,852  03 
2,667  94 
6,145  41 
1,109  26 
3,359  81 

2,319  66 
2,612  00 


$91,322  49 
4,151  02 


$435  35 
2,598  95 


234  71 

19  17 

64  95 

71  20 

215  65 

14,818  74 


4,423  50 
100  00 


924  34 

771  17 


$24,677  73 
2,056  47 


1 .  Sullivan 

$16,150  46 

4,297  30 

14,007  19 

CLASS  V 

$8,608  00 

994  51 

5,787  20 

$3,040  09 

2,628  28 
4,854  96 

$4,502  37 

674  51 

3,073  37 

2.  Essex 

3.  Orleans 

$291   66 

5.  Greene    

9,725  81 

4,515  51 

2,757  93 

2,452  37 

6.  Seneca 

7.  Tioga 

10,101   16 
8,368  08 
6,756  26 

5,606  67 
4,988  56 
4,151  35 

1,521   31 
1,465  93 
1,124  06 

2,973   18 
1,913  59 
1,297  40 

8.  Lewis      

9.  Schoharie 

10.  Yates      

183  45 

11.  Putnam      

9,054  79 

6,675  52 

16,393  71 

5,337  65 
2,721   17 
2,545  56 

2,152  45 

941  20 

1,834  30 

1,564  69 
3,013  15 

826  77 

12.  Schuyler 

13    Hamilton      . 

11,187  08 

Totals          ...    . 

$101,530  28 
10,153  02 

$45,256  18 
4,525  61 

$22,320  51 
2,232  05 

$22,291  40 
2,229   14 

$11,662  19 

Averages 

3,887  39 

[Part  IV]     Tablf.s  Rklativk  to  County  Fixaxce  ^lo 


TABLE  45 

Expenses  for  Elections 
Defects  of  reports  of  county  treasurers: 

The  reports  of  county  treasurers  in  regard  to  election  expenses 
are  very  unsatisfactory. 

In  some  counties  the  bills  for  the  election  expenses  are  audited  by 
the  commissioners  of  election  and  illegally  paid  by  the  county  treas- 
ui-er  upon  such  audit.  Even  where  these  bills  are  properly  audited 
by  the  l^oard  of  supervisors,  the  claims  presented  often  fail  to  dis- 
tinguish })etween  the  different  classes  of  expenses  for  this  purpose, 
and  as  a  consequence,  the  orders  drawn  by  the  clerk  of  the  board 
of  supervisors  on  the  county  treasurer  are  indefinite  and  inaccurate. 

The  difficult}^  may  be  partly  due  to  the  recent  changes  by  the 
legislature  in  the  Election  Law.  It  will  be  noted  that  for  practically 
15  per  cent  of  the  amount  paid  for  these  expenses  the  county  treas- 
urer has  made  no  attempt  at  classification.  The  amount  paid  for 
the  offices  of  commissioners  of  election  is  practically  accurate.  The 
division  between  the  cost  of  elections  and  the  primary  elections  is 
not  accurate. 


514 


(/or.NTV    GoVKltXMEXT 


[Part 


Table  45  —  Expenses  of  Elections 


Class  I .  . 
Class  II. 
Class  III 
Class  IV. 
Class  v.. 

State 


COUNTY 


Total 

Commission- 
ers of 
election 

Elections 

Primary 
elections 

Not 
classified 

$145,472  14 
134,896  43 
158,551  87 
172,322  53 
45,256  18 

$59,110  01 
37,502  16 
55,184  06 
63,944  29 
16,638  40 

$41,917  18 
52,091  08 
84,445  39 
61,494  55 
22,764  37 

$6,126  15 
30,886  29 

8,371  01 
16,473  32 

2,932  01 

$38,318  80 

14,416  90 

10,551  41 

30,410  37 

2,921  40 

$656,499  15 

$232,378  92 

$262,712  57 

$64,788  78 

$96,618  88 

CLASS  I 


1    Erie 

$72,193  63 
39.207  95 
34.070  56 

$33,874  83 
13,596  28 
11,638  90 



$38  318  80 

2    Monroe           

$21,251  72 
20,665  46 

$4,359  95 
1,766  20 

3    Westchester             .  .  . 

Total       

$145,472  14 
48,490  74 

$59,110  01 
19,703  33 

$41,917  18 
13,972  39 

$6,126  15 
2,042  05 

$38,318  80 

38,318  80 

1.  Onondaga. 

2.  Albany 

3.  Oneida .  .  .  . 

4.  Rensselaer. 


Totals . 
Averages.  . 


$29,740  94 
35,067  29 
22,601  50 
47,486  70 

CLASS  II 

$5,766  801. 
12,378  57; 
8,184  6O;. 
11,172  19' 

$23,974   14 
6,912  15 



$15,776  57 
"36;3i4'51 

$14,416  90 

$134,896  43 
33,724  10 

$37,502  16| 
9,375  54| 

$52,091  08 
26,045  54 

$30,886  29 
15,443  14 

$14,416  90 
14,416  90 

1    Orange            

CLASS  III 

$13,635  031       $4,007  331       $7,660  701       $1,967  00 

2.  Chautauqua 

3    Suffolk    

7,712  40 
15,709  17 
11,117  79 
12,689  85 

5,167  98 
10.563  40 
10,687  89 
20,067  54 
14,824  89 

9,191  73 
8,354  63 
2,425  00 
9,823  18 
6,581  39 

2,710  60 
6,609  71 
5,229  73 
3,313  53 

2,587  02 
5,392  60 
3,087  98 
4,901  59 
4,273  48 

3,503  27 
2,220  00 
1,850  00 
2,700  00 
2,797  22 

5,001  80 
5,657  51 
5,323  66 
7,955  51 

2,179  11 

5,170  80 

7,599  91 

15,165  95 

3,441  95 

564  40 

1,420  81 

401  85 

4    Niagara        .        .... 

5    Ulster 

6    St  Lawrence 

9    Nassau 

10    Steuben 

$10,551  41 

11    Jefferson 

5,688  40 
6,134  63 

13    Oswego 

575  00 

14    Cayuga 

7,123  18 
3,784  17 

15.  Cattaraugus 

Totals 

$158,551  87 
10,570  12 

$55,184  06 
3,678  93 

$84,445  39 
6,495  80 

$8,371  01 
1,395  16 

$10,551  41 

Averages ■ 

10,551  41 

1 

IV] 


Tables  Relative  to  County  Finance 


51 


Table  45  — Expenses  of  Elections  —  concluded 


county 


Total 


Commission- 
ers of 
I       election 


Elections 


Primary 
elections 


Not 
classified 


1     Saratoga 

1      $10,463   10 

8,735  38 

6,376  51 

12,044  37 

7,993  95 

8,397  47 
7,455  88 
8,361   35 
8,509   15 

5,728  76 

4,556  32 
6,576  92 
8,715  07 
9,630  57 
!          6,556  33 

11,422  20 
9,119  88 
4,400  94 
6,914  77 
5,452  80 

8,621   55 
6,289  26 

CLASS  IV 

$4,217  69 
2,672  73 
3,230  96 
4,109  56 
2,639  47 

2,984  02 
6,971   38 
2,671   51 
2,370  27 
1,995  60 

2,213  36 
1,600  00 
4,946  85 
2,577  76 
2,736  98 

2,910  80 
3,803  68 
1,533  80 
2,565  41 
1,233  82 

2,150  17 
1,808  47 

$6,245  41 

'3J45'55 
6,048  t)3 

$1 ,886   18 

2.   Montgomery 

$6,062  a.-) 

4.  Chemung 

5.  Ontario 

5,354  48 

6.  Wayne 

5,413  45 
484  50 

7.  Clinton 

8.  Washington 

5,689  84 

9.  Otsego 

4,914  73 
3,733   16 

2,029  46 

i,224   15 

10.  Rockland 

1 1 .  Franklin 

313  50 
4,976  92 

12.   Delaware 

13.  Fulton 

14.  Columbia 

7,052  81 
2,986  99 

5,054  79 

15.  Allegany 

832  3<) 
3,456  61 

16.  Madison 

17.  Livingston 

5.316  20 

2,5il   59 
4,349  36 

355  55 

19.  Chenango 

20.  Tompkins    

4,218  98 

21.  Warren 

4,570  38 
2,953  74 

1,901  00 
1,527  05 

22.  Cortland 

Totals 

$172,322  53 
7,832  84 

$63,944  29 
2,906  56 

$61,494  55 
4,099  63 

$16,473  32 
1,830  37 

$30,410  37 
5,068  39 

Averages 

1 .  Sullivan 

$8,608  00 

994  51 

5,787  20 

CLASS  V 

$1,756  87 

994  51 

1,614  28 

$5,815  20 

$1   035  03 

2.  Es.sex 

3.  Orleans 

4,172  92 

4.  Wyoming 

5.  Greene 

4,515  51 

3,310  00 

1,205  51 

6.  Seneca 

7.  Tioga 

5,606  67 

!          4,988  56 

4,151   35 

1,987  29 
1,209   14 
1,498  80 

2,363  58 
3,779  42 
2,652  55 

1,255  80 

8.  Lewis 

9.  Schoharie 

10.  Yates 

1 1 .  Putnam 

5,337  65 
2,721   17 
2,545  56 

2,416  25 
966  26 
885  00 

$2,921   40 

12.  Schuyler 

1,114  63 
1,660  56 

640  2S 

13.  Hamilton 

Total 

$45,256  18 
4,525  61 

$16,638  40 
1,663  84 

$22,764  37 
2,845  54 

$2,932  01 
977  33 

$2,921  40 
2,921  40 

[Part  IV]     Tables  Kklativp:  to  County  Finance  51' 


TABLE  46 

Expenses  for  General  Offices 
This  table,  as  with  all  tables  relating  to  officers,  includes  — 

(a)  The  salary  of  the  officer  in  charge; 

(b)  Premium  on  his  official  bond,  if  any; 

(c)  Clerks  and  assistants  authorized  by  the  board  of  supervisors 

or  by  law; 

(d)  Compensation   of   persons   emploj^ed   by   him   in   cases   of 

emergency    without    prior    authority    by    the    board    of 
supervisors; 

(e)  Traveling  expenses  for  such  officer  and  his  employees; 

(f)  Postage,  stationery,  printing  of  blanks  and  other  incidental 

expenses  of  the  office; 

(g)  Expenses  for  telephone  rentals,  telephone  and  telegraph  tolls 

and  messenger  service; 
(h)  Expenditures  for  desks,   chairs,   rugs,   curtains  and   other 

furniture  and  fixtures  for  his  office; 
(i)  And  any  other  purel}^  office  expense  incurred  by  him. 

The  intent  is  to  show  the  expenditures  for  which  this  particular 
officer  is  primarily  responsible. 


18 


County  Government 


[Part 


Table  46  —  Expenses 


COUNTY 

1.  Eric 

2.  Monroe 

3.  Westchester 

Totals 

Averages 

1 .  Onondaga 

2.  Albany 

3.  Oneida 

4.  Rensselaer 

Totals 

Averages 

1 .  Orange 

2.  Chautauqua 

3.  Suffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady 

<S.   Dutche.ss 

9.  Nassau 

10.  Steuben 

1 1 .  Jefferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus 

Totals 

Averages 


Total 

County 
attorney 

Class  I                                                                             

$119,522  51 

68,136  47 

125,723  64 

85,733  09 

22,320  51 

$14,311   28 

Class  II          

11.369  07 

Class  III                                               

21,. 599  .52 

Class  IV                                                              

9,701  46 

Class  V 

1,448  64 

State 

$421,436  22 

$58,429  97 

$57,274  96 
32,061  60 
30,185  95 


$119,522  51 
39,840  83 


$7,463  75 
4,820  73 

14,699  86 
6,970  22 

12,144  37 

4,397  36 
12,710  75 

6,236  34 
24,852  60 

7,738  18 

1,636  74 
5,733  57 
7,190  87 
7.370  89 
1,757  41 


$125,723  64 
8,381  57 


CLASS 

$6,711  30 
3,993  86 
3,606  12 


$14,311   28 
4,770  42 


$19,368  85 
19,528  82 
16,916  25 
12,322  55 

CLASS 

,$3,709  78 

3,702  25 

1.409   13 

2,547  91 

$68,136  47 
14,534   12 

$11,369  07 
2.842  26 

CLASS 
$1,725  15 


2,627  98 
1,244  73 
6,547  44 

500  00 
2,236  67 


3 

,060 

02 

950 

00 

658 

88 

1 

,200 

00 

848 

65 

$21,599  52 
1,963  60 


IV] 


Tables  Relative  to  County  Finance 


519 


for  General  Officers 


County 
auditor 

County 
comptroller 

County 
treasurer 

Purchasing 
agent 

Superin- 
tendent of 
building 

Not 
classified 

$13  994  88 

$80,813  73 
43,092  57 
88,112  30 
70,807  21 
20,871  87 

$4,951   02 
5,346  92 
2,984  50 
2,478  48 

$5,451   60 

2,914  06 

1.500  80 

800  00 

$828   13 

$5,413  85 
9,079  43 

II 

1,618  96 
1.945  94 

III 
IV 

V 

$17,559  78 

$14,493  28 

$303,697  68 

$15,760  92 

$10,666  46 

$828  13 

State 

I 

$10,454  901 

1          $40,108  76 

18,182  98 

$4,951  02 

$4,933  74 
517  86 

3.. 539  98i        .      ... 

'?2   .=i'>1    09 

$13,994  881 

6,997  44 

$80,813  73 

1            26.937  91 

$4,951  02 
4.951  02 



$5,451   60 
2,725  80 

II 

$10,312   15 

$5,346  92 

15,826  57 

$5,413  85              7.179  21 
1              9 . 774  64 

$2,914  06 

$5,413  85!          $43,092  57 
5.413  85'            10,773   14 

$5,346  92 
5.346  92 

$2,914  06 
2,914  06 

1 

1 



III 

$5,738  60 

4,820  73 

12,071  88 

5  725  49 

5,596  93 

3,897  36 
6,295  04 

I 

$1,618  96 

$1,359  28        $i,200  80 

6,236  34 

$9,079  43 

12,713  15 
4,334  83 

1,636  74 
5,074  69 
5,990  87 
6.222  24 

1,625  22 

$828  13 



1              300  00 

1.757  41 

$1,618  90             $9,079  43           $88,112  30 
1,618  96               9,079  43               5,874  82 

$2,984  50        $1,500  80 
1.492  25               750  40 

$828  13 
828  13 

.20 


Col>:t Y  Gov i:rx:mt:xt 


[Part 


Table  46  —  Expenses 


County 
attorufy 


1.  Saratoga.  .  .  . 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 


0.  Wavne 

7.  Clinton.  .  .  . 
S.  Washington  . 

9.  Otsego 

10.   Rockland... 


11.  P>.",nklin. 

12.  Delaware. 

13.  Fulton.  .  . 

14.  Columbia. 

15.  Allegany. 


10.   Madi-son.  . 

17.  T.ivinsrston. 

18.  Genesee.  .  . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.  . 

22.  Cortland. 


Totals. 
Averages 


$0,897  68 
7,815  53 
6.738  94 
8,688  53 
5,290  05 

4,127  53 
3,840  74 
1,703  91 
3,412  07 
7,179  22 

3,389  46 
1,472  85 
3,323  16 
5,969  26 
1,259  50 

1,677  51 
2.978  26 
2.195  88 

CLASS 
$504  (  2 
550  38 
948  86 
2.151   86 
774  00 

74628 

1,630  32 

773  10 

1,870  74 
1,379  07 

3,071  49 
1,391   11 

1,392  58 
230  00 

$85,733  09 
3,896  98 

$9,701   46 
970   14 

1.  Sullivan. . 

2.  Essex.  .  .  . 

3.  Orleans.  . 

4.  Wyoming. 

5.  Greene. .  . 


6.  Seneca. . . 

7.  Tioga 

8.  Lewis.  .  .  . 

9.  Schoharie. 
10.  Yates 


11.  Putnam.  . 

12.  Schuvler. 

13.  Hamilton. 

Totals. 
Averages 


$3,040  09 
2,628  28 
4,854  96 


2,757  93 


1,521  31 
1,465  93 
1,124  06 


2,152  451 

941   20 

1,834  30 


.l;22.320  51 
2,232  Oo 


CLASS 

.S146  00 

1,000  00 

302  64 


$1,448  04 
482  88 


IV] 


Tahlks  Kklativk  t(3  County  Finance 


521 


for  General  Officers 


County 
auditor 


County 
romptrollor 


County 
treasurer 


Purchasing 
agent 


Superin- 
tendent of 
buildings 


Not 
classified 


IV 

$6,393  66 
7,265  15 
1,565  66 
6,536  67 
4  51()  59 



1 

1 

$1,945  94 

1 

$2,278  48 

1 

4  127  53 

2,894  46 
1,763  91 
2,712  07 
5,548  90 

3,389  46 
1,472  85 
3,323  16 
5  869  26 

200  00 

1 

$700  00 

1 

1 

1 

' 

' 

1 

- 

1 

1 

100  00 

1 

1,259  50 

904  41 
2,978  26 
2,195  88 
1,870  74 
1,379  07 

1,678  91 
1,161  11 

i 



j 

$1  945  94 

$70,807  21 
3,218  5] 

$2,478  48!     $800  00 
1.239  24       400  00 

1  945  54 





0 

7 
8 
9 
10 

11 
12 
13 
14 
15 

16 
17 
18 
19 
20 

21 
22 


[ 

$2,894  09 
1,628  28 
4,. 552  32 

i 

t 

2,757  93 

i 

1 

1 

1,521  31 
1  465  93 

1 

1 

1 ,  ] 24  06 

1 

1 
1 

2,l.-)2  45 

941  20 

1,834  30 

1            .: 

1 

'i 

1 

$20,871  87 
2,087  IS 

I            ! 

1 

1 

[Part  IV]     Tables  Kelative  to  County  Finance  523 


TABLE  47 

Maintenance  of  Administrative  Buildings 

Practically  all  counties  have  court  houses.  Many  of  the  counties 
have  a  separate  building  known  as  the  county  clerk's  building.  A 
few  counties  have  still  other  office  buildings.  Rentals  of  adminis- 
trative office  buildings  are  included  under  this  title. 

Buildings  excluded: 

This  title  does  not  include  the  cost  of  maintaining  jails,  alms- 
houses, tuberculosis  hospitals,  etc.,  which  are  entered  as  a  part  of 
the  expenses  for  correction,  charities,  etc. 

Items  included: 

The  items  included  in  the  maintenance  of  buildings  are  as  follows: 

(a)  Expenditures  for  janitors  and  other  employees  in  the  care 

of  the  building; 

(b)  Expenditures  for  elevator-man,   fireman,   etc.,   where  em- 

ployed; 

(c)  Brooms,  disinfectants  and  other  janitor's  supplies; 

(d)  Furnishings   for   halls,  assembly  rooms,   court   rooms,   and 

other  rooms  for  the  general  use  of  all  occupants  of  the 
building; 

(The  furnishings  for  specific  offices  within  the  building 
are  included  under  the  title  of  the  vSpecific  Officer  —  see 
description  of  Table  46.) 

(e)  The  expenditures  for  repairs  to  the  building,  its  heating, 

plumbing  or  lighting  systems,  care  of  lawns,  etc.,  where 
such  expenses  do  not  increase  the  capacity  of  the  building ; 
where  the  expenses  increase  the  capacity  of  the  building, 
the  amounts  are  considered  as  a  cost  of  construction. 

(f)  Insurance  on  the  building  and  its  contents; 

(g)  Expenditures  for  lighting; 
(h)  Expenditures  for  heating; 

(i)  Expenditures  for  water  rent; 
(j)  Expenditures  for  power. 


CoU  N  T  V    Go  \'  K  U.\  MK  N  T 


[Part 


Table  47  —  Expenses  of  Maintenance  of  Administrative  Buildings 


Total 

Court 
house 

County 
clerk's 
building 

Not 
classiHed 

Class  I 

$160,671   58 

132,829  48 

107,021   14 

91,322  49 

22,291   40 

$120,671   58 

123,813  69 

81 , 556  32 

55,552  74 

19,156  76 

'    "$9,'015'79 

22,735  00 

20.596  07 

2  4H0  IX 

$40  000  00 

Class  II 

Cla.ss  III 

2  729  82 

Class  IV                        

15  173  68 

Class  V  

674  51 

State                               

$514,136  09 



$400,751   09i      Sr.4   S06  99 

$58,57^  01 

1.  Onondaga. 

2.  Albany.... 

3.  Oneida. . . . 

4.  Rensselaer. 


Total. 
Averages. 


COUNTY 
1.  Erie    

CLASS  I 

$40,002  72 
80,819  31 
39,849  55 

$2  72                        1     Sin  nan  ni 

2    Monroe                    

80.819  31 
39  840  55 



3    Westchester 

Totals                           

$160,671   58 
53,557  19 

$120,671   58 
40,223  52 

$40  000  00 

40  000  OD 

CLASS  II 

$59,984  92 

18,607  61 

26,905  03 

27,331  92 


$132,829  48 
i        33,207  37 


3 $58,923  51 
10,653  23 
26,905  03 
27,331  92 


$123,813  69 
30.953  42 


4 $1,061  41 
7,954  38 


$9,015  79 
4.507  89 


Orange 

Chautauqua. 

Suffolk 

Niagara 

Ulster 


St.  Lawropce. 
Schenectady. 
Dutchess.  .  .  . 

Nassau 

Steuben 


11.  Jefferson.  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 


Total. 
Averages . 


CLASS  III 

$7,322  36 

3,279  33 

23,688  74 

7,551   72 

4,284  79 

1,892  08* 
4,386  13 
4,366  03; 
13,406  93 
7,272  911 

3,822  04^ 
10,901  18 
3,741  44 
6,448  66' 
4,656  80 


$4,919  04 
3,279  33 

13,068  78 
7,436  52 
2,790  83 

1,472  95 

4,303  63 

4,366  03 

13,406  93 

1  2 , 548  32 

3,822  04 

10,901  18 

600  00 

4,334  13 

4,306  61 


$107,021  14' 
7, 134" 74' 


$81,556  32 
5,437  09 


1  Hornell  court  house,  $1,126.62;  Corning  court  house,  $1,421.70. 

2  County  buildings  at  Bath,  $4,724.59. 

3  County  building. 
*  City  hall. 

'  Fuel,  gas  and  telephone. 


$1,914  94 


10,619  96 

115  20 

1,493  96 

419  13 

82  50 


6  4,724  59 


900  00 

2,114  53 

350  19 


$488  38 


s 2,241  41 


$22,735  00        $2,729  82 
2,273  59  1,361  91 


l^'J 


Tables  Relating  to  C'ounty  Fixa^ue 


525 


Table  47  —  Expenses  of  Maintenance  of  Administrative  Buildings 


Total 


Court 
house 


County 
clprk'3 
buildinj' 


Not 

cla  sififjd 


1.  Saratoga. . . 

2.  Montgomery 

3.  Herkimer.  . 
•t.  Chemung.  . 
5.  Ontario.  .  .  . 


0.  Wayne 

7.  Clinton.  .  .  . 

8.  Washington. 

9.  Otsego 

10.  Rockland.  .  , 


11.  Franklin.  . 

12.  Delaware.  . 

13.  Fulton 

14.  Columbia. 

15.  Allegany.  . 

16.  Madison .  . 

17.  Livingston. 

18.  Genesee. .  . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.  . 

22.  Cortland. 


Totals. 
Averages.  . 


CLASS  IV 

$2,931  40 

2.797  93 

4,703  3() 

15,173  ()S 

3,482  25 

2,630  42 
6,835  10 
3,249  60 
5,381  38 
2,890  47 

3,400  77 
4,831  14 
4,080  46 
4,402  73 
1,462  69 

4,852  03 
2,667  94 
6,145  41 
1,109  26 
3,359  SI 

2,319  66 
2,612  00 


$91,322  49 
4,151  02 


112,094  981 

668  40! 

3,089  27 


3,482  25 


1,200  21 

1,430  21 

4,327   19 

2,507  91 

2,648  94 

600  66 

1,783  58 

3,597  80 

2,781  07 

109  40 

2,527  69 
4,831  14 
1,802  28 
4,284  63 
714  20 

4,852  03 
2,667  94 
5,885  41 
671  60 
2,209  05 

1.496  39 
1,534  49 


$55,552  74 
2,645  37 


$839  42, 
2.129  5.!l 
1,614  09 


$15,173  68 


873  08 


2,278  18 
118  10 
748  49 


260  00 

437  66 

1,150  76 

823  27 
1.077  51 


$20,596  07 
1,210  94 


$15,173  C8 
15,173  68 


1    Sullivan 

CLASS  V 

$4,502  37;       $4,502  37 
674  51' 

2    E.ssex   

■::::::::::: 

•-$674  51 

3.  Orleans 

3,073  37;          2,557  50            $515  87 

4    Wyoming         ' 

5    Greene                                                      ' 

2,452  37          2,452  37 

6    Seneca 

7.  Tioga 

8    Lewis 

2,973   18i          2,0i9   171              954  01 
1  913  59|          1   774  33               139  26 

9.  Schoharie 

10    Yates                                                        ' 

1,297  40          1,297  40 



1 1 .  Putnam 

1,564  69|          1,540  47 
!          3.013   15           3,013   15 

24  22J 

12.   Schuyler i 

13    Hamilton                                                 ! 

826  77' 

826  77  

1 

Totals 

Averages          

1      $22,291  40'      $19,156  76        $2,460   13             $674  51 
2,229   14i          1,915  07               492  02               674  51 

i               ■             1                            i 

1  All  county  buildings. 

2  Insurance  on  buildings. 


[Part  IV]    Tablp:s  Kelative  to  County  Finance  52' 


TABLE  48 

Interest  on  Refunding  and  Revenue  Bonds  and  Tax  Loans 

The  interest  on  indebtedness  of  this  nature  is  treated  in  these 
tables  as  an  administrative  expense.  This  table  shows  in  detail  the 
expenditures  so  incurred. 

Expenses  of  issue  of  general  bonds: 

The  expenses  for  the  issue  of  construction  bonds  is  included  as  a 
part  of  the  cost  of  construction  (see  Tables  28  and  29) .  The  expenses 
of  the  issue  of  refunding  bonds  or  revenue  bonds  are  treated  as  a 
part  of  the  administrative  expenses  of  the  county  and  are  included 
in  this  table. 


528 


CoL'MY    GoVKKXMEAT 


[Part 


Table  48  —  Administrative 
Interest  on  Refunding  and  Revenue  Bonds  and  Tax  Loans 


COUNTY 


,  Westchester, 


Total. 
Averages . 


Total 

Iiilerrvit  on 

refundmg 

and  revenue 

bonds 

Inter-ot 
on  tax 
loans 

Expenses 

of  issue 

of  general 

bonds 

C1.15S    I                                               

$45,209   11       $21,512  32 
03,0.38  .55        40,150  03 
39,014  32         15,204  31 
24,077  73 i        21,577  90 
11,002   19           8,333  33 

$19,820  42!            $930  37 

Class  II 

10,805  071               022  25 

Class  III         

23,604  04!              205  37 

Class  IV                

3,099  77  

Class  V 

3,328  80 

State                            

$184,261  90 

$115,778  55 

$06,719  301        $1,763  99 



CLASS  I 
$45,269   11 

$24,512  32 

$19,820  42 

$936  37 

$45,269  11 
45,269  11 

$24,512  32 
24,512  32 

$19,820  42 
19,820  42 



$936  37 
930  37 

CLASS  II 

$5,324  37 
29,449  09 
17,835  60 
11,028  83 

$5,324  37 
3.506  81 
2,085  Ot; 
5.948  83 

2    Albany           

$25,320  63 
15,7.50  00 
5,080  00 

.$622  25 

3    Oneida 

Totals 

Averages 

$03,638  55 
15,909  64 

$46,150  03 
15,383  54 

$10,865  67 
4,216  42 

$622  25 
622  25 

CLASS  III 

$6,134  71 

1,722  50 

11,7.52  50 

6,975  00 

205  37 

4,010  01 
427  30 

5.8.53  13 
045  71 
087  49 

$6,134  71 
1,722  50 

"  "6;975'00 

3.  Suffolk 

".$i  1^752  .50 



5.  Ulster           

... 

7.  Schenectady 

8.  Dutchess 



$205  37 

3,451   81 

1,1.58  80 
427  30 

5.853  13 
645  71 
687  49 

1 2.  Broome 

1.3.  Oswe^^o 

Totals 

$39,014  32 
3.901   43 

$15,204  31 
7,602   15 

.$23,604  64 
2,9.50  .58 

$205  37 

Averages, 

205  37 

IV] 


Tamlks  Relative  to  CoIiNTv  Finance 


521) 


Table  48  —  Administrative 

Interest  on  Refunding  and  Revenue  Bonds  and  Tax  Loans 

concluded 


COUNTY 


1.  Saratoga 

2.  Moutgoniery 

CLASS  IV 
1            S435  35 

$435  35 

2,598  95 

$2,598  95 

3.   Herkimer 

4.  Chemung 

234  71 

19  17 

64  95 

71   20 

215  65 

14,818  74 

234  71 

0.  Wavne 

19   17 

64  95 

43  50 

215  65 

648  74 

7.  Cliutou 

cS    Waslungtou 

27  70 

9.   Otsego 

10     liocklaiid 

14,170  00 

11     Franklin             .    . 

12.   Delaware 

13.   Fulton 

14.  Columbia 

4,423  50 

4,423  50 

1 6    Aladison           .  . 

I              100  00 

100  00 

17.   T/ivingston    

IV).   Chenango 

21.  Warren 

924  34 
771   17 

123   10 

924  34 
648  07 

22.  Cortland 

Totals 

$24,677  73 
2,056  48 

= 

S21,577  96 
3,596  33 

$3  099  77 

344  42 

_ 

CLASS  V 

2.  Essex 

3.  Orleans. 

$291  66 

$291   66  

4.  Wyoming         

6    Seneca 

! 

7.  Tioga 

9.  Schoharie 

183  45 

183  45 

10.  Yates 

11     Putnam          .    .    . 

1 

12.  Schuyler 

11.187  OS 

$8,333  33 

2,853  75  

Totals           .... 

$11,662  19 
3,887  39 

$cS,333  33 
8,333  33 

$3,328  86; 

1,109  621 .  .    ,    .... 

Averages    . 

[Part  IV]     Tables  Relative  to  County  Finance  581 


TABLE  49 

Total  Expenditures  for  Courts  and  Judicial  Officers  of 
Civil  Jurisdiction 

This  table  shows  the  cost  of  these  items  given  in  detail  in  Tables 
50  and  51. 


COLWTV    GuN'EKXMENT 


[Part 


Table  49  —  Judicial 

Total  Expenses  fok  Courts  and  Judicial  Officers  of  Civil 

Jurisdiction 


Class  I .  . 
Class  II. 
Class  III. 
Class  IV. 
Class  V .  . 


State. 


Totals 


.$320,101  29 

228,8.52  88 

401,021  .30, 

259,926  00, 

75,476  94| 


$1,285,438  411 


Judicial    Coi-rt 
.\ND  Court  Li 

Officers 

BRARIEa 

Civil  terms 

Officers 

Libraries 

of  courts 

$2.34,800  05 

109,556  13 

199,814  46 

173,375  60 

51,735  47 

$10,560  47 
7,3,58  .50 
5.. 360  20 
5,042  85 

.$74,740  77 

111,938  25 

195,846  58 

81,. 507  55 

23,741  47 

.$769,. 341   71 

$28,322  08 

$187,774  62 

COUNTY 

1 .  Erie 

2.  Monroe 

3.  Westchester 


CLASS  I 


Totals. 
Averages.  . 


1.  Onondaga. 

2.  Albany .  .  . 

3.  Oneida. . . . 

4.  Rensselaer. 


Totals. 

Averages.  . 


1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara 

5.  Ulster 


St.  Lawrence. 
Schenectady. . 

Dutchess 

Nassau 


10.  Steuben. 


11.  Jefferson. .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 


Totals. 
Averages,  . 


$97,8.52  02 

48,136  05 

174,173  22 

1          $S0,167  22 
j            45,.59S  24 
j          109.091  .59 

$5,130  00: 

2,. 537  81 1 
4,892  66' 

$14,554  80 
60;i85'97 

$320,161   29 
106,720  43 

.$231,86)  05 
77,273  35 

$10,560  47 
3.520   15 

$74,740  77 
37,370  3S 

CLASS  II 


$73,949  7111 

62,. 598  54  I 

43,854  Hi 

48,. 540  49 


.$30,444  5S 
31,851  111 
20,869  41 j 
26,388  031 


$2,070  09: 1 

3,619  70,1 

7S3  47  I 

8S5  33|i 


$228 , 852  8S  I 
.57,213  22 


$109,. 5.56  13 
27,364  03 


$7,3.58  5 J 
1,839  63 


CLASS  III 


$31 

029 

96 

32 

919 

94 

21 

145 

52 

39 

005 

20 

3S 

636 

89 

12 

782 

86 

28 

770 

38 

30 

120 

28 

00 

221 

79 

21 

618 

92 

20 

080  87I 

18 

040 

93. 

16 

628 

73I 

20 

139 

45  j 
58| 

14 

888 

$401 

021 

.30 1 

26 

667 

74 1 

=== 

:=== 

=i 

$17,30  4  62 
15,536  52 
11,731  86 
16,144  55 
14,002  01 

9,833  25 
18,. 547  41 
10,166  78 
25,0.59  01 

9,431  92 

6,883  06 
13,186  67 
14,635  13 
11,238  22 

6,110  45 

$199,814  46: 
13,320  96 


$1,303  66 
470  90 


254  55 

79  .50 

547  50 

466  70 

1,1.50  .59 

162  75 


672  75 


191  61 
.59  75 


$5,360  26 
487  29 


$41,435  13 
27,034  73 
22,201  26 
21,267  13 


$111,938  25 
27,984  56 


$12,412  68 

16,912  ,52 

9,413  66 

22,860  65 

24,380  33 

2.867  11 

9,675  47 

19,486  80 

29,012  19 

12,024  25 

13,197  81 
4,181  51 
1,993  60 
8,709  62 
8,718  38 

$195,846  58 
13,056  43 


IV] 


Tables  Ivelative  to  Coi-.\tv  Finance 


Table  49  —  Judicial 

Total  Expenses  for  Courts  and  Judicial  Officers  of  Civil 
Jurisdiction  —  concluded 


county 


1 .  Sirntoga. . .  . 

2.  Mi;iit<<om'"ry 

3.  Horkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 


0.  Wayne 

7.  Clinton  .... 

8.  Washington. 

9.  Otsego 

10.  Rockland.  . 


11.  Franklin.  . 

12.  Delaware .  . 

13.  Fulton...  . 

14.  Columbia. 

15.  Allegany.  . 

10.  Madison .  . 

17.  Livingston. 

18.  Genesee. . . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.  . 

22.  Cortland. 


Totals. 
Averages.  . 


Totals 


$20 

733 

021 

12 

747 

01 

10 

848 

24, 

23 

383 

07: 

9 

955 

09 

12 

130 

38  1 

7 

048 

43 

10 

532 

30 

11 

551 

57  1 

9 

700 

78 ; 

12 

009 

50  ; 

7 

099 

73 

11 

102 

20 

12 

588 

48 

10 

099 

91 

13 

514 

30 

11 

041 

21  i 

14 

188 

10  ! 

11 

447 

39  ' 

12 

509 

14 

9 

205 

90^ 

0 

042 

87| 

$259,920  Ooll 

11 

814 

81  ' 

JrDici.\.L  Court 


Officers 


CLAS.S  IV 


$11,009  07 

8.504  51 
9,441  02 

7.505  30 
0,710  25 

7,880  29 
7,018  43 
7,537  75 
7,501  21 
0,339  07 

9,118  79 
3,995  53 
8,093  40 
12,303  58 
0,032  79 

7,950  37 
8,454  35 
10,425  43 
0,851  04 
7,022  14 

0,002  10 
4,421  12 


$173,375  00 
7.780  70 


Libraries 


5900  48 

8()  50 

214  22 

800  00 


98  50 
512  00 
107  00 


500  00 
238  50 
224  90 


213  51 
190  71 


814  40 
43  03 


26  50 


$5,042  85 
330  19 


Civil  terms 
of  court.s 


$8,098  07 
4,150  00 
1.193  00 

15,011  71 
3,239  4t 

4,145  59 
30  00 
2,482  01 
3,990  30 
3,320  71 

2,950  71 
2,004  20 
2,230  30 


4,007   12 

5,344  48 
2,390  15 
3,702  73 
3,781  95 
4,903  37 

2,577  30 
1.221  75 

$81,507  55 
3,871  78 


1.  Sullivan 

CL 

$13,110  51 

3,300  00 

11,849  88 

\SS  V 

$3,407  75 
3,. 300  00 
0,733  81 

$9  042  79 

2.  E,s.sex 

3.  Orleans    . 

5,116  07 

4.  Wyoming 

5.  Greene 

12,547  30 

9,359   10 

3   188  20 

0.  Seneca 

7.  Tioga 

3,7S5  80! 
7,987  73! 
,S,13()  03! 

3,579   17 
0,8.38  08 
0  919  63 

206  63 

8.  Lewis 

1    149  65 

1   216  4  ) 

10.  Yates 

11.  Putnam 

5,. 320  9r 
1              0,338  25i 
I              3,100  .50 

5,204  91 
3,232  52 
3,100  .50 

116  00 

12.  Schuyler 

13    Hamilton 

3,105  73 

Totals         

$75,470  94 
7,547  09l 

1 

$51,735  47 
5,173  54 



$23,741   47 
2  907  68 

[Part  IV]     Tables  Kklative  to  County  Finance 


TABLE  50 

Judicial  Officers  and  Court  Library 

This  table  shows  the  office  expenses  of  the  several  judicial  officers 
indicated  in  the  headings  and  the  amounts  expended  for  services 
and  office  expenses  of  the  court  librarian  and  for  law  books  bought 
for  such  libraries. 

County  Jvdge  and  Surrogate  : 

In  several  counties  these  offices  are  combined.  The  classifica- 
tion of  the  County  Treasurer  has  been  followed. 

County  Clerk  as  Clerk  of  Courts  : 

See  description  of  table  54,  "  County  Clerk  as  Register." 


o;3() 


County  Goveun.m knt 


[Part 


Table  50 

—  Judicial  Officers  and  Court  Library 

i 

Total 

County 
judge 

Surrogate 

County 
clerk  as 

clerk 
of  court 

Commis- 
sioner of 
jurors 

Not 
classiiiod 

Court 
library 

Class  I           .    . 

.$234,860  05 
1    109,556  13 
i    199,814  46 
I    173,375  60 
j      51,735  47 

$36,253   15 
26,639  93 
54,429  25 
52,542  13 
13,720  12 

$80,501  47 
52,732  89 
80,580  17 
72,283  .32 
17,972  50 

.$94,462  67 
20,735  38 
57,. 396  86 
45,775  .52 
20,042  85 

$23,642  76 
8,656  88 
7,235  98 
2,736  28 

■■$79105 
172  20 
38  35 

$10,. 560  47 

Class  II 

Class  III 

Cia.s.s  IV 

Class  V 

7,3.58  .50 
5,. 360  26 
5,012  85 

State 

$769,341   71 

$183,. 584  .58 

.$.304,070  35 

$238,413  28$42,271  90 

$1,001  60 

$28,322  08 

COUNTY 

1 .  Erie 

2.  Monroe 

3.  Westchester.. 

$80,167  22 
45,598  24 
109,094  59 

$11,780  65 
13,.-i24  .58 
10,946  92 

CLASS  I 

$28,735  27 

18,002  .58 

33,763  62 

$29,660  98 

7,418  13 

57,383  56 

.$9,990  .32 
6,652  95 
7,000  49 



$3,130  00 
2,537  81 
4,892  66 

Totals 

.\verages 

$234,860  05 
77,273  35 

$36,2.52  15 
12,084  05 

$80,501  47 
25,820  49 

$94,462  67 
31,487  .55 

$23,643  76 
7  881  25 



$10,560  47 
3  520  15 

1.  Onondaga.  .  . 

2.  Albany 

3.  Oneida 

4.  Rens.selaer. . . 

$30,444  58 
31,827  11 
20,869  41 
26,388  03 

$5,000  00 

10,099  65 

4,192  82 

7,. 347  4'J 

CLASS  II 
SI 3,. 353  47 
14,729  86 
11,796  72 
12,8.52  84 

.$9,200  00 

4,496  05 

930  60 

6,108  73 

.$2,891   11 

1,737  .50 

3,949  27 

79  00 

■i  $791  0.5 

$2,070  00 

3,619  70 

783  47 

885  33 

Totals 

$109,556  13 
27,389  03 

.$26,639  93 
6,659  98 

.$52,7.32  89 
13,183  32 

$20,735  38 
5,183  84 

$8,656  88 
2,164  42 

$791  05 
791  05 

.$7,358  50 
1,8.39  62 

1 .  Orange 

2.  Chautauqua. 
3    Suffolk 

$17,304  62 
15,536  52 
11,731  86 
16,144  55 
14,002  01 

9,836  25 
18,547  41 
10,166  78 
25,059  01 

9,431  92 

6,883  06 
13,186  67 
14,6.35  13 
11,238  22 

6,110  45 

$3,608  00 
2,607  00 
2,632  75 
6,808  92 
3,233  89 

2,439  76 
4,121  08 
3,000  00 
5,369  06 
2,189  78 

2,. 577  74 
9,666  67 
2,149  93 
2,504  60 
1,.520  07 

CLASS  II 
.$8,371  37 
6,624  40 
7,716  81 
2,654  68 
7,268  02 

4,753  10 

6,864   15 

•  7,166  78 

10,307  50 

4,657  64 

3,905  32 

'"2,'886'66 
4.926  22 
2,484  18 

I 

$5,325  25 
6,395  12 
1,354  30 
4,416  67 
3,500  10 

2,643  39 
6,311  23 

"■'$28'6o 
2,092  OS 





$1,303  66 
470  90 

4.  Niagara 

5    Ulster 

1  $172  20 

2.54  5.5 

6    St    Lawrence 

79  5  1 

1,250  95 

.547  5! 

8    Dutchess 

466  70 

5,567  50 
2,584  50 

400  00 
3,. 520  00 
9,605  20 
3,757  40 
2,106  20 

3,8i4  95 

1   150  .5'* 

10    Steuben 

162  75 

12    Broome 

' 

672  75 

13.  0.swego 

14.  Cayuga 

15.  Cattaraugus. 

50  00 

191   61 

59-75 

Totals 

Average 

$199,814  46 
13,320  96 

$54,429  25 
3.628  61 

.$80,580  17 
5,372  01 

.$57,396  86 
4,099  77 

.$7,235  98 
1,447   19 

$172  20 
172  20 

$5,36)  26 
487  20 

Supreme  Court  Chambers. 


i 


IV] 


Tables  Relative  to  County  Fin 


;anc 


53 


Table  50  —  Judicial  Officers  and  Court  Library 


county 


Total 


County 
judge 


Surrogate 


County 
clerk  as 

clerk 
of  court 


Commis- 
sioner of 
jurors 


Not 
clas!5ified 


Court 
library 


1.  Sa-atoga.  .  .  . 

.$11,669  07 
8,504  51 
9.441  02 
7,565  36 
0,716  25 

7  886  29 

CLASS  I\ 

$3,4.52  21 1     $4,792  63 
1,436  25!        3,830  23 
3,973  50 1        2.372  02 

17,315  01 

2,191   25 1        4.394  75 

$2,059   12 
3,238  03 
1,974  68 

$1,305   11 

$9«)  )  48 

2.  Montgomery 

3.  Herkimer 

4.  Chenuinc 

8  )  50 

1,120  82 
250  35 

21  1  22 
806  00 

5.  Ontario 

130  25 

3,263  85 

2,492  28 

2,523  41 

229  20 

126  88 

4,000  00 

6    Wavne 

4,584  09 
3,511  33 

$38  35 

98  50 

7.618  43 
7,. 537  75 
7,. 561   21 
6.3.39  07 

9.118  79 
3,995  53 
8.693  40 
12,363  58 
6,032  79 

7,956  37 
8,454  35 
10,425  43 
6,851  04 
7,622   14 

6,602  10 
4,421   12 

1,614  82 

8.  Washington. . 

1,327  33 
3.047  29 
5,700  00 

1  5,118  79 

3,687  01 

4,284  72 

512   19 

512  00 

9.   Otsego 

10.   Rockland 

107  00 

11.  Franklin    .  . 

12.   Delaware 

13,195  53:            800  00 
1,876  401        3.628  10 

.500  (K) 

13.  Fulton 

3,188  90 
4,407  98 
1,820  00 

1,915  00 
2,856  74 
6,. 327  65 
1,600  79 
3,1.34   57 

235  19 

238  ,50 

2,2.36  07 
1,426  Od 

5,719  53 
2,780  79 

16  041    .-^7 

224  90 

15.  Allegany.  .  .  . 

16.  Madison 

213  51 

11   50|        5,586  11 

14,097  78! 

3,623  38!        1-536  87 
14,487  57 

1,024  75         5,342  16 
2,701   71i        1,558  41 

190  71 

18.  Genesee 

19.  Chenango.  .  . 

814  40 

20.  Tompkins .  .  . 

21.  Warren 

43  63 

26  50 

22.  Cortland.  .  .  . 

161  00 



Totals 

Averages 

$173,375  60 

7,880  70 

$52,542   13!   $72,283  32 
2,765  37         3,804  38 

$45,775  52'   $2,7.36  28'        $38  35 
2,288  77;          912  09|          38  35 

$5,042  85 
336  19 

1.  Sullivan 

.$3,467  75 
3,300  00 
6,733  81 

$1,499  55 
13,300  00 

CLASS  V 
S468  20 

$1,500  00 

2.  E.ssex 

3.  Orleans. 

14,483  81 

2,250  00 

5.  Greene 

9,359   10 

13,800  00 

5,559   10 

6.  Seneca 

7.  Tioga 

S.   Lewis 

3,. 579   17 
6,838  08 
6,919  63 

2.788  17 

70  50 

13,743  40 

636  .50 
3,512  01 

154  50 
3,2.55  57 
3,176  23 



9.  Schoharie 

. 

10.   Yates 

11.  Putnam 

5,204  91 
3,232  .52 
3,100  .50 

118  00 
"2;200'50 

2,869  46 
12,202  52 

2  217  45 

12.  Schuyler.  .  .  . 
13    Hamilton 

1,0.30  00 

900  00 

Totals 

$51,735  47 
5,173  54 

$13,720   12 
1,960  01 

$17,972  50 
2,. 567  50 

$20,042  85 
2,226  76 

Averages 

County  judge  and  surrogate. 


[Part  IV]     Tahles  Relative  to  Cou.nty  Fixance  5-)t) 


TABLE  51 
Civil  Courts 
Throughout  these  tables  the  court  expenses  shown  include  — 

(a)  Services  of  stenographers; 
■  (b)  Expenses  of  stenographers; 

(c)  Expenditures  for  criers  and  attendants; 

(d)  Expenditures  for  interpreters; 

(e)  Expenditures  for  pubhcation  of  notice  of  the  terms  of  court; 

(f)  Expenditures  for  the  pubhcation  of  the  notice  of  drawing  of 

jurors; 

(g)  Expenditures  for  printing  calendars; 
(h)  Expenditures  for  trial  and  grand  jurors; 

(i)  Expenditures  for  board  of  jurors; 

(j)  Witness  fees  paid  the  people's  witnesses  in  criminal  cases-, 
(k)  Fees  paid  expert  witnesses; 
(1)  Allowances  paid  witnesses  for  the  people  pursuant  to  section 

619-b  of  the  Code  of  Criminal  Procedure; 
(m)  Allowances  to  defendant's  counsel  in  criminal  prosecutions 

for  murder  in  the  first  degree; 
(n)  Allowances  by  the  court  to  witnesses  for  the  defendant  in 

criminal  trials. 

Defects  in  county  treasurers^  reports: 

Most  of  the  court  expenditures  are  paid  by  treasurers  upon  cer- 
tificates of  the  county  clerk.  Until  recently  these  certificates  did 
not  show  the  court  in  which  the  expenses  were  incurred  or  the  nature 
of  the  term  (civil  or  criminal)  at  which  the  expenses  were  incurred. 
County  treasurers  were  not  able  therefore  to  analyze  the  court 
expenses.  This  difficulty  has  not  been  entirely  removed,  although 
gradually  county  clerks  are  giving  upon  these  certificates  the  infor- 
mation required.  The  amounts  given  in  this  table  and  in  Table  57, 
''Expenses  for  Criminal  Courts",  are  only  approximately  accurate. 


;40 


C () r X T V   G (:►  \' e k x .m e n t 


[Part 


Table  51  — Expenses  of  Civil  Courts 


Total 

Supreme 

court 

court  terms 

County 

court 

civil  terms 

Surrogate's 
court 

Not 
classified 

Cbss  I        

1     $74,740  77 
'      111,938  25 
195,846  58 
i        81,507  55 
!       23,741  47 

$59,260  12 
90,824  92 

159,854  75 
60,720  92 
12,146  80 

$15,480  65 
21.113  33 

ChlBS   II 

Class  Ili 

Class  IV    

33,138  37 
12,431   57 
11,594  67 

$2,853  46 
2,913  34 

$5341   72 

Class  V 

State 

$487,774  62 

$382,807  51 

$93,758  59 

$5,766  80 

$5,441   72 

COUNTY 
1.  Erie 

$14,554  80 

CLASS  I 
$14,554  80 

2.  Monroe  '         



60,185  97 

44,705  32 

$15  480  65 

Totals        

$74,740  77 
37,370  38 

$59,260  12 
29,630  06 

$15,480  65 
15,480  65 

. 

1 .  Onondaga ' 

2    Albany                      .      ' 

$11,435   13 
27,034  73 
22,201  26 
21.267  13 

CLASS  II 

$40,694  21 
18,961  00 
14,573  76 
16,595  95 

$740  92 
8,073  73 
7,627  50 
4  671   18 



3.  Oneida | 

4.  Rensselaer 

Totals 

$111,938  25 
27,984  56 

$90,824  92 
22,706  23 

$21,113  33 
5,278  33 

Averages          

1.  Orange 

1     $12,412  68 

10,912  52 

9,413  00 

22,800  65 

24,380  33 

2,867  11 

.   9,675  47 

19,486  80 

29,012  19 

12,024  25 

13,197  81 
4,181   51 
1,993  00 
8,709  02 
8,718  38 

CLASS  III 

$11,579  58 

14,297  02 

7,715  88 

18,709  00 

24,317  83 

2,807  11 

8,106  15 

11,551  48 

21,576  73 

10,652  55 

8,776  72 
4,181  51 

$833   10 

2,614  90 

1,694  78 

2,241   14 

62  50 

60  00 
1.509  32 

2.  Chautauqua 

3.  Suffolk . 

$3 

1,850 

00 
45 



4.  Niagara 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady 

8.  Dutche-ss 

6,935  31 
7,435  46 
1,371   70 

4,421  09 

1,000 

01 

10.  Steuben 

11.  Jefferson 

i 

12.  Broome 

13.  Oswego 

1,993  60 

417  07 

1,548  40 

8,292  55 
7,169  98 

15.  Cattaraugus 

Totals 

$195,840  58 
13,050  43 

$159,854  75 
11,418  19 

$33,138  37 
2,367  02 

$2,853 
951 

lo 



All  court  expenses  entered  under  "  Corrective." 


IV] 


Tables  Relative  to  Cou.ntv  Finance 


541 


Table  51  — Expenses  of  Civil  Courts 


county 


Total 


Supreme 

court 

court  terms 


County 

court 

civil  terms 


Surrogate's 
court 


Not 
classified 


CLASS  IV 
$S  098  07         «S  081    321               $16  75 

2.  Montgomery 

3    Herkimer   

4,156  00 

1 , 193  00 

15,011   71 

3,239  44 

4,145  59 
30  00 
2,482  61 
3,990  36 
3,320  71 

2,950  71 
2,604  20 
2,230  30 

3,448  45 

*l   30 

9,198  08 

4 

3,039  58 
4  30  OO 
1,913  36 
3,749  79 
3,169  37 

2,950  71 
2,604  20 
2,230  30 

1  198  80 

1,191  70 

916  66 

13,203  44 

1,106  01 

4 

569  25 
240  57 
151   34 

5  $508  75 

4    Cheniun" 

-  4  896  97 

3  36  00 

7.  Clinton 

8    Washino'ton        

9.  Otsego 

10    Rockland      

12.  Delaware 

13    Fulton         



14.  Columbia  *• 

15    Allegany 

4,067   12 

5,344  48 
2,396  15 
3,762  73 
3,781  95 
4,903  37 

2,577  30 
1,221   75 

3,037  12 

5,344  48 
2,350  65 

2,865  29 
3,707  87 

2,577  30 
421   75 

$i,630  00 

16    Madison 

45  50 

12,679  39 

1916  66 

1  1 , 195  50 

18.  Genesee 

1,083  34 

20.  Tompkins 

21.  Warren 

22.  Cortland            .... 

800  00 

Totals      

$81,507  55 1     $60,720  92 

$12,431   57 
956  27 

$2,913  34 
971   11 

$5,441  72 

3,881  31 

3,195  83 

1,813  90 

1.  Sullivan    

$9,642  79 

CLASS  V 
$325  30 

$9,317  49 

2    Essex 

3.  Orleans       

5,116  07 

4,136  82 

979  25 

5.  Greene          .                   ' 

3,188  20 

3,188  20 

6.  Seneca           .                   ' 

7.  Tioga 1 

206  63 
1,149  65 
1,216  40 

61  25 

620  20 

1,209  30 

145  38 
529  45 

7  10 

8.  Lewis      ....                   1 

10.  Yates      .  .    . 

11.  Putnam 

116  00 
3,105  73 

'  "  '2;605'73 

116  00 
500  00 

12.  Schuyler 

13.  Hamilton 1 

Totals        ...              1 

$23,741  47 
2,967  68 

$12,146  80 
1,735  25 

$11,594  67 
1,656  38 

1  Includes  expenses  of  criminal  terms;  see  Corrective',  sae  Table 

2  Not  analyzed. 

s  Supreme  court  chambers. 

♦Reported  under  Corrective;  see  Table  57. 


[Part  IV]     Tables  Relative  to  County  Finance  543 


TABLE  52 

Expenses  for  the  Regulation  of  Business,  Care  and  Use  of 
Property  and  Social  Relations 

This  feature  of  county  government  is  comparatively  new  in  this 
State,  but  is  easy  for  analysis  by  the  county  treasurer. 

Special  deputy  excise  commissioner: 

In  most  counties  the  liquor  tax  business  of  the  State  is  conducted 
within  the  county  by  the  county  treasurer,  but  in  the  counties  shown 
in  this  table  special  officers  are  appointed  for  this  business.  The 
county  pays  one-half  of  the  expenses  of  such  special  officers;  the 
other  half  is  paid  by  the  State. 

County  sealer  of  weights  and  measures: 

In  addition  to  the  items  of  expenditure  includedunder  this  heading 
enumerated  in  Table  46  there  are  also  here  included  the  expenditures 
of  this  officer  for  his  standardized  weights  and  measures  and  other 
equipment  for  his  field  work. 

Regulative  associations: 

This  title  covers  the  expenses  for  societies  for  the  protection  of 
children,  societies  for  the  prevention  of  cruelty  to  animals,  associa- 
tions for  fish  and  game  protection,  etc.,  which  receive  a  specific 
amount  pursuant  to  subdivisions  27,  28,  etc.,  of  section  12  of  the 
County  Law. 

Quarantine  expenses: 

Most  of  the  expenditures  included  under  this  title  are  for  expendi- 
tures by  the  sheriff  in  enforcing  quarantine  against  rabies. 


>u 


COLWT V    G OVEKNMEXT 


[Part 


Table  52  —  Regulative 

Regulation  of  Business,  Care  and  Use  of  Property  and  Social 

Relations 


Total 

Special 
deputy 
excise  com- 
missioner 

County 
s-aler 

Regulative 
associations 

Quarantine 
expenses 

Class  I      

$35,779  53 
21,917  30 
32,436  09 
36,053  37 
10,819  29 

$9,466  03 
5,222  58 
2,724  67 

$6,184  30 

7,729  03 

21,118  06 

23,852  23 

8,324  70 

$9,640  20 

6,500  00 

2,162  63 

2,200  00 

5  14 

$10  480  00 

Class  11 

2  46 J  69 

Class  III 

Class  IV      

10  001    14 

Class  V 

2,489  45 

State      

$137,005  58 

$17,413  28 

$67,208  32 

$20,507  97 

$31,876  01 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester. . 


Totals . 
Averages.  .  , 


1          $17,068  86 
4,495  31 
14,215  36 

CLASS  I 

$5,138  71 
1,955  40 
2,371  92 

$1,809  92 
2,539  91 
1,834  47 

$6,640  20 

$3,480  03 

3,000  00 

7,008  97 

$35,779  53 
11,926  51 

$9,466  03 
3,155  34 

$6,184  30 
2,061  43 

$9,640  20 
4,820  10 

$10,489  00 
5,244  60 

1.  Onondaga. 

2.  Albany.  .  .  . 

3.  Oneida.  .  .  . 

4.  Rensselaer. 


Totals . 
Averages. .  . 


1.  Orange 

2.  Chautauciua. 

3.  Suffolk 

4.  Niagara.  .  .  . 

5.  Ulster 


6.  St.  Lawrence. 

7.  Schenectady. 

8.  Dutche.ss.  .  .  . 

9.  Nassau 

10.  Steuben 


11.  Jeflferson. . . . 

12.  Broome.  .  .  . 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals 

Averages 


$3,790  24 
4,540  19 
8,686  96 
4,899  91 

CLASS  II 

$1,257  55 

1,899  81 

1,133  10 

932   12 

$1,532  69 
2,640  38 
2,420  41 
1,135  55 

$1,000  00 

""3;66o'oo 

2,300  00 

"$2; 133 '45 
332  24 

$21,917  30 
5,479  33 

$5,222  58 
1,305  65 

$7,729  03 
1,932  26 

$6,500  00 
2.166  66 

$2,465  69 
1,232  85 

$3,106  00 

3,411  00 

2,389  17 

2,653  47 

957  26 

1,492  55 
3,154  50 

1.049  75 
1,942  85 

5,778  83 

2,384  53 

900  00 

1,375  00 

1.050  10 
791  08 

CLASS  III 
$1,026  96 

$1,223   15 

1,618  80 

2,389   17 

1,727  35 

957  26 

1,412  55 
639  28 

1.049  75 
1,942  85 
1,996   19 

2,045  53 

900  00 

1,375  00 

1.050  10 
791  08 

$855  8  9 

1   792  20 

904  62 

$21 

50 

793  09 

80 
1,722 

00 
13 

3  782  04 

339 

00 



$32,436  09 
2,162  41 

$2,724  67 
908  22 

$21,118  06 
1,407  87 

$2,162 
540 

63 
66 

$6,430  73 
2,143  58 

IV] 


Tables  Relative  to  County  Finance 


545 


Table  52  —  Regulative 

Regulation  of  Business,  Care  and  Use  of  Property  and 
Social  Relations  —  concluded 


county 


Special 

deputy  County 

excise  com-  sealer 

missioner 


Regulative 
associations 


Quarantine 
expenses 


$1,521  85 
1,128  04 
1.300  00 
1,326  49 
1,951   58 

1.429  32 

CLASS  IV 

$1,521  85 
1,128  04 
1.300  00 
1.326  49 
1,725  58 

1.429  32 

2.  Montgomery 

3.  Herkimer 

4    Chemung 

$226  00 

7.  Clinton 

8.  Washington 

9    Otsego 

1,117  66 

1,144  00 

505  74 

402  50 
1,000  00 
2,209  80 
1,312  75 
2.938  79 

3,669  01 
5,789  06 
2.505  33 
1.943  82 
650  21 

1.385  55 
821  87 

1,117  66 

1,144  00 

505  74 

402  50 
1,000  00 

709  80 
1,312  75 
1,612  50 

1,0.53  91 
1,254  51 
1,375  63 
1,243  82 
650  21 

1,216  05 
821   87 

10.  Rockland     ...    . 

' 

11.  Franklin 





12    Delaware 

13.  Fulton        

$1,500  00 

15.  Allegany 

$1,326  29 

16    Madison 

2,615  10 

4,534  55 

18    Genesee 

1,129  70 

19.  Chenango 

700  00 

20.  Tompkins 

21>  Warren.     .  . 

169  50 

22.  Cortland      

Totals      

$36,053  37 
1,716  83 

$23,852  23 
1.135  82 

$2,200  00 
1,100  00 

$10,001   14 

1,666  86 



1    Sullivan 

$900  00 
1,264  67 
3,771   69 

CLASS  V 

$900  00 

2.  Essex 

1.264  67 
1,282  24 

3.  OrleaT>3 



$2,489  45 

4.  W^yoming 

1,200  00 

1,200  00 

6.  Seneca 

7.  Tioga 

8.  Lewis 

799  92 

1,002  47 

846  29 

799  92 

1,002  47 

841   15 



9.  Schoharie 

$5  14 

10.  Yates 

11.  Putnam 

12.  Schuyler 

13    Hamilton 

584  25 
450  00 

584  25 
450  00 

Total 

$10,819  29 
1,202  14 

$8,324  70 
924  97 

$5  14 
5   14 

$2,489  45 

2,489  45 

18 


[Part  IV]     Tables  Relative  to  County  Finance  547 


TABLE  53 

Maintenance  of  Armories 

During  the  fiscal  year  reported  armories  were  maintained  to 
December  31,  1913,  at  the  expense  of  the  county.  Since  January  1, 
1914,  armories  have  been  maintained  at  the  expense  of  the  mihtary 
district.  The  titles  of  headings  of  this  table  are  intended  to  conform 
to  the  accounts  specified  in  the  mihtary  code. 


548 


County  Goveenment 


[Part 


COUNTY 


1.  Erie 

2.  Monroe 

3.  Westchester. 


Totals. 
Averages. . . 


1.  Onondaga. 

2.  Albany.... 

3.  Oneida 

4.  Rensselaer. 


Totals. 
Averages. . . 


Table  53  — 

Maintenance  op 


f  — : z zz^ -zji — -:■ ..  - 

Total 

Armory 
maintenance 

Class  I    .             

$187,624  59 

189,666  71 

129,720  49 

92,932  81 

10,667  47 

$11  974  27 

Class  II 

6,110  80 

Class  III      

18  012  47 

Class  IV 

21   623  63 

Class  V  

1   231   67 

State 

$610,612  07 

$58,952  84 

1  State  fund  not  analyzed.     County  funds  not  reported  in  Erie  county. 

2  Interest  $377.78;  rent,  $501.63;  securing  option  on  site,  $300.00. 


CLASS 


$96,034  23 
55,413  49 
36,176  87 

$6;070'25 

5,904  02 

$187,624  59 
62.541   53 

$11,974  27 
5,987  13 

$77,087  84 
41,059  75 
39,186  84 
32,332  28 

CLASS 

$5,961  14 
149  66 

$189,666  71 
47,416  67 

$6,110  80 
3,055  40 

$14,244  06 
9,558  67 

CLASS 
$1,671  92 

1  249  00 

3.  Suffolk 

6,250  99 
5,377  38 

7.295  57 

18,474  07 

7,404  27 

1,296  18 

5.  Ulster 

1  195  41 

971   51 

7.  Schenectady 

3  486  67 

8.  Dutchess 

1,489  84 

9.  Nassau .  .      .    . 

10.  Steuben 

5,916  46 

9,419  81 
19,275  83 

8,373  68 
10,962  61 

7,167  09 

625  23 

11.  Jefferson      

312  13 

12.  Broome 

2,889  67 

14.  Cayuga      

2  824  91 

Totals 

$129,720  49 
9,978  49 

$18  012  47 

1   637  49 

IV] 


Tables  Relative  to  County  Finance 


549 


Defensive 
Armories 


Armory 
equipment 

Armory 
furniture 

Armory 
labor 

Armory 
care 

Armory 
repairs 

Not 
classified 

$3,437  94 

1,076  23 

2,463  35 

1,829  96 

133  65 

$3,589  37 

44,224  92 

15,766  78 

2,893  12 

18  00 

$61,683  25 

65,633  55 

66,768  05 

52,732  46 

3,844  50 

$3,734  02 

727  04 

5,958  05 

4,552  35 

353  51 

$5,992  10 
2,161  71 
5,107  44 
6,1.57  70 
5,086  14 

$97,213  64 

69,732  46 

15,644  35 

3,143  59 

I 

II 

III 

IV 

V 

$8,941   13 

$66,492  19 

$250,661   81 

$15,324  97 

$24,505  09 

$185,734  04 

State 

I 

1  $96,034  23 
2  1,179  41 

$1,458  04 
1,979  90 

$2,96i  00 
688  37 

$39,633  00 
22,050  25 

$1,894  55 
1,839  47 

$2,277  24 
3,714  86 

$3,437  94 
1,718  97 

$3,589  37 
1,794  68 

$61,683  25 
30,841   62 

$3,734  02 
1,867  01 

$5,992  10 
2,996  05 

$97,213  64 
48,606  82 

II 

. 

3 $43, 193  29 
895  06 
136  57 

$33,894  55 

30,641  00 

1,098  00 

$646  14 
430  09 

$614  07 
112  97 

$2,097  84 
63  87 

$204  50 

4 37, 195  68 

32,332  28 

$1,076  23 
538  11 

— 

$44,224  92 
14,741  64 

$65,633  55 
21,544  51 

$727  04 
363  52 

$2,161  71 
1,080  85 

$69,732  46 
23,244   15 

III 

$156  00             $743   17 

$10,915   50             «699  391                   $58  OS 

2,742  83 

5,181  25 

385  59 

79  00 

323  64 
197  45 

124  30 

160  58 

3  50 

4,127  50 
3,784  00 

2,973  00 
6,570  00 
5,231  00 

424  67 
136  25 

269  40 

466  03 

69  01 

64  27 

503  97 

440  26 

10  84 

347  07 

2,169  63 

600  08 

$2,106  32 
5,180  90 

373  84 

348  54 

4,440  00 

607  00 

15,401  00 

5,246  00 

■■■■2,'29r80 

28  75 

143  55 

"3,'l27"68 
39  24 

168  49 

100  10 

163  42 

18,357  13 

821  74 

10,923  37 
199  40 

i3  43 

1,669  06 

$2,463  35 
273  70 

$15,786  78 
1,576  67 

$66,768  05 
5,564  00 

$5,958  05 
496  50 

$5,107  44 
729  63 



$15,644  35 
5,214  75 



» Includes  maintenance, 
*  Payments  from  State 


equipment  and  furniture, 
funds  not  analyzed,  $30,495.91; 


Military  Companies,  $6,699.77. 


550 


County  Government 


[Part 


Table  53  — 

Maintenance  of 


1.  Saratoga.  .  .  . 

2.  Mohtgomery. 

3.  Herkimer 

4.  Chemung. . . . 

5.  Ontario 


6.  Wayne 

7.  Clinton.  .  .  . 

8.  Washington 

9.  Otsego 

10.  Rockland... 


11.  Franklin.  . 

12.  Delaware. . 

13.  Fulton.  .  .  . 

14.  Columbia. 

15.  Allegany.  . 

16.  Madison.  . 

17.  Livingston. 

18.  Genesee.  .  . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.  . 

22.  Cortland. 


Totals. 
Averages. . . 


COUNTY 


Total 


Armory 
maintenance 


$8,993  45 

10,085  17 

5,471  60 

9,321   64 

9,093  32 


7,104  61 
5,604  52 


3,324  86 

6,382  20 

10,202  69 

5,829  05 


175  00 


11,344  70 


$92,932  81 
7,148  67 


CLASS 

$1,584  23 

2,030  65 

913  18 
2v266  96 

720  32 


1,697  82 
890  49 


1,181  05 
2,750  72 
1,259  51 
1,025  84 


5,302  86 


$21,623  63 
1,801  97 


1.  Sullivan 

CLASS 

2.  Essex 

3    Orleans                              

$5,603  83 

$1  231  67 

5    Greene         .                    .            

5,063  64 

6.  Seneca   

7    Tioga 

8.  Lewis 

9.  Schoharie          

10.  Yates 

1 1 .  Putnam   

12.  Schuyler 

13.  Hamilton 

Totals 

$10,667  47 
5,333  73 

$1,231  67 

Averages 

1,231  67 

1  $3,000  temporary  loan  should  be  indebtedness;  $53.67  interest  on  temporary  loan  should  be 
administrative. 


IV] 


Tables  Relative  to  County  Finance 


551 


Defensive 
Armories 


concluded 


Armory 
equipment 


Armory 
furniture 


Armory 
labor 


Armory 
care 


Armory 
repairs 


Not 
classified 


IV 

$709  411   iiM  895  801   «1  208  Oil       SnOfi  00 

$824  13 

760  13 
194  82 
238  55 

3,767  50 
4.149  00 
5,569  00 
5.877  92 

561  10 

21  00 

1,079  26 

37  52 

2,135  66 

48  12 

107  44 

2,300  94 

145  48 

60  43 
156  62 

211  70 
197  82 

4,965  37 
4,221  27 

4579 

229  72 

249  15 

61  20 

2  50 

27  88 
408  74 
126  57 

1.777  20 
3.572  50 
4,859  10 
3,493  50 

302  91 

31  10 

602  57 
134  75 

19  10 
720  72 

1  $3,053  67 

2  89  92 

237  75 

175  00 

64  10 

9  00 

5,409  30 

559  44 

$1,829  96 
203  38 

$2,893  12 
263  01 

$52,732  46 
4.056  34 

$4,552  35 
455  23 

$6,157  70 
769  71 

$3,143  59 
1,571  78 

8 
9 
10 

11 
12 
13 
14 
15 

16 
17 
18 
19 
20 

21 

22 


$133  65 

$18  00 

$3,844  50 

$353  51 

$22  50 

5.063  64 

$133  65 

$18  00 
18  00 

$3,844  50 
3,844  50 

$353  51 
353  51 

$5,086  14 
2,548  07 

133  65 

*  Interest. 


[Part  IV]     Tables  Relative  to  County  Finance  553 


TABLE  54 

Protection  of  Property  and  Health 

Most  of  the  expenditures  for  these  purposes  are  incurred  and  paid 
by  city,  town  or  village  authorities.  The  expenditures  here  included 
are  those  of  the  county. 

County  clerk  as  register: 

The  county  clerk  acts  as  a  clerk  of  the  courts  of  the  county  and 
also  as  the  registration  officer  for  land  titles  and  other  public  records 
required  to  be  filed  in  his  office. 

The  expenditures  of  the  county  clerk  as  clerk  of  the  courts  are 
given  under  the  title  of  judicial  officers.  The  expenditures  for  the 
county  clerk  as  register  are  here  included. 

It  is  evident  that  the  division  can  only  be  approximated.  The 
salaries  of  this  official  and  of  any  deputies  or  assistants  engaged 
exclusively  in  court  work  are  entered  under  the  title  of  county  clerk 
as  clerk  of  courts.  Other  employees  are  here  entered.  The  expendi- 
tures for  record  books  and  printing  of  blanks  can  be  accurately 
divided  between  these  two  titles.  Other  expenditures  of  the  office 
can  be  divided  only  with  approximate  accuracy. 

Bounties: 

Expenditures  for  the  destruction  of  dangerous  animals  and 
noxious  weeds  are  included  under  this  title.  Practically  all  of  the 
expenditures  are  for  the  destruction  of  dangerous  animals  (wild  cats, 
foxes,  etc.). 

County  laboratory: 

The  salary  of  the  bacteriologist,  his  office  expenses,  the  laboratory 
equipment  and  supplies  are  included  under  this  title. 

County  sewers  and  drains: 

Erie  and  Westchester  counties  seem  to  be  the  only  counties  of  the 
State  reporting  expenditures  of  this  nature. 


554 


County  Government 


[Part 


Table  54  —  Protective 
Protection  of  Property  and  Health 


Total 

County 
clerk  as 
register 

Fish  and 
game  pro- 
tection 

Bounties 

County 
laboratory 

County 

sewers  and 

drains 

Class  I 

Class  II 

1 

$118,783  64 
1    101.009  60 
!    137,828  71 
i      95.045  86 
!      11.403  68 

$117,076  48 

95,181  94 

131,768  23 

87,427  70 

11,345  83 

$36  00 

300  00 

3.107  58 

369  57 

15  85 

'$i,'o66'o6 

493  00 

961   75 

42  00 

$1,172  65 
4,527  66 
2,459  90 
6,286  84 

$498  51 

Class  III      

Class  IV 

Class  V 

State 

$464,071  49 

$442,800  18 

$3,829  00 

$2,496  75 

$14,447  05 

$498  51 

COUNTY 

1.  Erie 

$57,345  55 
46,473  55 
14,964  54 

CLA 

$57,225  83 

45,300  90 

14,549  75 

SS  I 

$36  00 

$83  72 

$1,172  65 

3.  Westchester 

414  79 

Totals 

$118,783  64 
j      39,594  55 

$117,076  48 
39,025  49 

$36  00 
36  00 

$1,172  65 
1.172  65 

$498  51 

Averages.        

249  26 

1.  Onondaga 

CLAS 

,   $38,928  48:   $34,100  82 

39,523  20|     39,523  20 

15.988  14       14,988   14 

6,569  78        6,569  78 

3  II 

$300  00 

$4,527  66 

2.  Albany 

3.  Oneida 

$i,600  00 

4.  Rensselaer 



Totals 

$101,009  60    $95,181  94 
25,252  40      23,795  49 

$300  00 
300  00 

$1,000  OO!   $4,527  66 
1,000  00,      4,527  66 

1 .  Orange 

CLASS 

$13,078  331   $12,942  33 

10,191   71!      10,191  71 

6.863  63         6.643  61 

III 

$136  00 



3.  Suffolk 

220  02 
19   10 

1.584  00 
178  71 
872  25 

9,440  91 
8.045  4U 

9,124  62 
13,992  05 

6,999  35 

'     22,771   15 

11,822  69 

8,892  73 
4,659   19 

9,421   81 
7,530  43 

7,540  62 
13.813  34 

6,127  10 
22,771   15 

9.384  76 

8,892  73 
4.561   69 

5.  Ulster 

$493  00 

$21  97 

7.  Schenectady 

8.  Dutchess       .... 

10.  Steuben 

2.437  93 

12.  Broome 

97  50 

13.  Oswego 

6.352  65 
5,594  30 

6.352  65 
5.594  30 

15.  Cattaraugus 

Totals 

$137,828  71 
9,844  91 

$131,768  23 
9.412  02 

$3,107  58 
446  90 

$493  00 1   $2,459  90 1 
493  00       1    22Q  Q.nl 

Averages 



IV] 


Tables  Relative  to  County  Finance 


555 


Table  54  —  Protective 

Protection  of  Property  and  Health  —  concluded 


COUNTY 


1.  Saratoga. . . . 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 


6.  Wayne 

7.  Clinton .... 

8.  Washington 

9.  Otsego 

10.  Rockland .  . 


11.  Franklin.  . 

12.  Delaware . 

13.  Fulton..  .  . 

14.  Columbia. 

15.  Allegany.  . 

16.  Madison .  . 

17.  Livingston 

18.  Genesee. . . 

19.  Chenango. 

20.  Tompkins. 

21.  Warren.  .  . 

22.  Cortland.  . 


Totals. 
Averages.  . 


Total 


County 
clerk  as 
register 


Fish  and 
game  pro- 
tection 


Bounties 


County 
laboratory 


County 

sewers  and 

drains 


$5,446  44 
3,216  50 
7,398  00 
3,. 342  86 

10,731  52 

5,125  26 
3,377  32 
7,090  78 
2,792  52 
1,617  53 

1,264  12 

8,275  51 

3,002  22 

5,192  37 

4,361  14 

6,320  22 
6,327  53 
1,537  45 
223  25 
3,084  31 

4,155  12 
1,163  89 


CLASS  IV 
$5,446  44| 
3,198  00 
7,398  00] 
3,342  86 
8,946  47 

5,072  73 
3,377  32 
7.080  78 
2,792  52 
1,617  53 

1,264  12 
8,275  51 
3,002  22 
5,192  37 
4,361  14 

5,826  17 
5,373  22 


$18  50 


52  53 


223  25 
3,084  31 


1,388  85 
1,163  89 


$95,045  86; 
4,320  27 


$87,427  70 
4,115  60 


150  00 


148  54 


$369  57 
92  39 


$10  00 


951  75 


$961  75 
480  88 


$1,785  05 


494  05 

954  31 

1,387  45 


1,665  98 


$6,286  84 
1,257  37 


$2,866  96 

CLAS 
$2,860  96 

S  V 

$6  GO 

2.  Essex 

3.  Orleans 

3,353  49 

3,337  64 

$15  85 

5.  Greene 

36  00 

36  66 

1 
6.  Seneca 

7.  Tioga 

770  17 
359  35 

128  50 

770  17 
359  35 
128  50 

8.  Lewis 

10.  Yates 

11.  Putnam 

2,115  20 

1,258  96 

515  05 

2,115  20 

1,258  96 

515  05 

12.  Schuyler    

13.  Hamilton 



Totals                       ! 

$11,403  68 
1,267  08 

$11,345  83 
1,418  23 

$15  85 
15  85 

$42  00 
21  00 

[Part  IV]     Tables  Relative  to  County  Finance  557 


TABLE  55 

Expenses  for  Education 

Practically  all  of  the  expenses  for  schools  of  the  State  are  paid  by 
the  officers  of  school  districts. 

District  superintendents  of  schools: 

The  salaries  of  these  officers  are  paid  by  the  State,  but  the  Educa- 
tion Law  permits  the  boards  of  supervisors  to  grant  additional 
compensation  to  such  officials  and  to  audit  claims  for  certain  office 
expenses  enumerated  in  the  statute.  The  amounts  so  expended  are 
included  under  this  title. 

Educational  notices: 

The  expenditures  here  included  are  chiefly  for  advertisements  of 
the  State  scholarship  examinations  for  Cornell  University. 

Farm  bureau: 

Some  counties  of  the  State  contribute  a  fixed  amount  to  some 
association  for  the  services  and  expenses  of  the  person  in  charge  of 
this  work.  In  other  counties  there  seems  to  be  a  practice  of  paying 
for  such  services  and  expenses  direct  to  the  person  performing  the 
work.     Both  classes  of  expenditures  are  included  under  this  title. 

Deaf-mutes: 

This  title  includes  expenditures  by  the  county  for  inmates  of 
institutions  for  the  instruction  of  deaf-mutes. 

Blind: 

This  column  includes  the  expenditures  for  inmates  of  institutions 
for  the  instruction  of  the  blind. 

The  quahfications  for  admission  to  institutions  for  the  instruction 
of  deaf-mutes  and  blind  do  not  require  that  the  person  to  be  admitted 
or  the  persons  responsible  for  such  person's  support  and  mainte- 
nance shall  be  "  poor  persons  ".  The  expenditures  for  this  instruc- 
tion are  not  therefore  classed  as  a  charity. 


558 


County  Government 


[Part 


Table  55  —  Educational 

Total 

District 
superin- 
tendents 
of  schools 

Educa- 
tional 
notices 

Farm 
bureau 

Deaf- 
mutes 

Blind 

Not 
classified 

Class  I          

$43,266  88 

20,351  30 

38,927  35 

32,535  12 

3,143  45 

$14,399  96 
5,936  07 
5,580  87 
3,428  75 
1,385  11 

!             1 

$336  10    $5,000  00  $16,690  59 

$1,840  23 

117  34 

3,527  77 

890  27 

$5  000  00 

Class  II 

61  50      3,000  OOl    11,236  39 
140  45    11,093  83     18,584  43 
448  83      9,677  02    18,090  25 
476  78 1     1,281  56 

Class  III  

Class  IV     . 

Class  V 

State 

$138,224   10 

$30,730  76 

$1,463  66  $28,770  85  $65,883  22 

$6,375  61 

$5  000  00 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester 

$13,915  34 
12,150  66 
17,200  88 

CLASS  I 

$4,000  001          $51  75 
1,999  96             10  55 
8,400  00           273  80 

$4,000  00 
1,000  00 

$2,066  81 
9,096  70 
5,527  08 

$1,796  78i$2,000  00 

43  45; 

j  23,000  00 

Totals 

Averages             

$43,266  88 
14,422  44 

$14,399  96 
4,799  98 

$336  10 
113  03 

$5,000  00 
2,500  00 

$3,000  00 

$16,690  59 
5,563  53 

$2,680  82 
4,142   60 
3,400  41 
1,012  56 

$1,840  23  $5,000  00 
920  11    2  ?,nn  nn 

' 

1.  Onondaga 

2.  Albany 

$7,819  72 
4,858  33 
6,649  94 
1,023  31 

C 

$2,050  00 

686  07 

3,200  00 

:LASS  II 
$21  00 

14  00 

15  75 
10  75 

$67  90 
15  66 
33  78 

3.  Oneida     

4    Rensselaer 

Totals      

$20,351  30 
5,087  82 

$5,936  07 
1,978  69 

$61   50 
15  37 

LASS  III 
$5,25 

$3,000  00 
1,500  00 

$11,236  39 
2,809  09 

$117  34 
39   11 

1.  Orange 

C 

$947  37  

■$i;56ooo 

" 1,000  00 
1,000  00 

""749  97 
1,500  00 

$823  90      $118  22 
893  26           28  46 
317  60         5S9  80 

2,421  72 
2,514  56 

3.707  01 
1,698  48 

3,941  29 

3.708  01 
3,492  49 
2,735  96 
1,507  80 

2,484  70 
1,904  64 
938  40 
1,278  76 
5,646  16 

3.  Suffolk 

$1,589  91 
441   66 

17  25 
10  50 

4.  Niagara 

2,254  85 
538  48 

5    Ulster     

160  00 

1 
6.  St.  Lawrence 

41   10 
400  00 

9  75 
9  63 

2.790  44 
3,233  49 
2,591  38 
1,172  51 
1,300  00 

1,549  84 
889  86 

1,100  00 

64  89 

151   14 

8.  Dutchess 

58  20 
200  00 

5  25 

7  80 

29  40 
14  78 

10.  Steuben 

905  46 
1,000  00 

938  40 
1,000  00 
1,500  00 

13.  Oswego 

14    Cayuga 

20  84 
10  00 

228  82 

29  10 

1,286  16 

15.  Cattaraugus .... 

2,850  00 

Totals 

$38,927  35 
2,595  15 

$5,580  87 
797  26 

$140  45 
12  76 

$11,093  83 
1,109  38 

$18,584  43 
1,438  14 

$3,527  77 
391  97 

Averages 

1  Hamburg  fair. 

2  Teachers'  retireme 

nt  fund. 

IV] 


Tables  Relative  to  County  Fixaxce 


559 


Table  55  —  Educational  —  concluded 


COUNTY 


Total 


District 
superin- 
tendents 
of  schools 


Educa- 
tional 
notices 


Farm  Deaf- 

bureau  mutes 


Blind 


Not 
classified 


1.  Saratoga 

$2,027  68 

3,736  00 

2,932  11 

4  95 

1,349  80 

29  70 
1,325  82 
1,412  68 
1,606  40 

33  50 

5,895  37 
1,589  15 
1,442  15 
456  78 
3,693  26 

1,930  97 

476  35 

31  98 

65  25 

694  55 

645  08 
1,155  59 

( 

$525  00 
189  68 

:lass  IV 

$5  25 

48  88 

$1,497  43 
2,372  44 
1,859  38 

2.  Montgomery 

$1,125  00 
916  63 

3.  Herkimer 

$156  10 

4.  Chemung 

4  95 
18  63 

29  70 
75  82 
71   66 
18  00 
3  50 

9  63 

5.  Ontario 

1,330  00 

1   17 

6.  Wayne 

7.  Clinton 

1,250  00 

8.  Washington 

35  25 

1,300  55 
88  40 
30  00 

4,514  38 
239  15 
733  90 
443  73 

1,623  88 

1,198  39 

5  22 

9.  Otsego 

1,500  00 

10.  Rockland 

11.  Franklin 

250  00 

1,120  36 
1,350  00 

1  00 

12.  Delaware 

13.  Fulton 

700  66 

8  25 
13  05 
21  80 

47  00 
13  43 

14.  Columbia 

15.  Allegany 

1,047  58 

67  11 

416  68 

1,000  00 

16.  Madison 

618  47 
46  24 
12  12 

17.  Livingston 

18.  Genesee 

19  86 
60  00 

8  76 

415  00 
355  00 

19.  Chenango 

5  25 



20.  Tompkins 

665  03 

20  76 

1  50 

27  69 

21.  Warren 

197  45 

31   13 
22  90, 

22.  Cortland 

750  00 

Totals 

$32,535  12 
1,433  41 

$3,428  75 
380  97 

$448  83 
24  37 

$9,677  02 
1,074  11 

$18,090  25 
105  01 

$890  27 
1,005  01 

Averages 

— 

1.  Sullivan 

$258  67 

( 

:lass  V 

$84  151 

$174  52 

2.  Essex 

3.  Orleans 

20  76 

20  76 

4.  Wyoming 

5.  Greene 

■  *  * 

6.  Seneca 



7.  Tioga 

34  00 
464  90 
923  75 

$300 

34  00 

3  00 

323  75 

8.  Lewis 



458  90 
600  GO 

9.  Schoharie 

10.  Yates 

11.  Putnam 

34  00 
640  69 

766  68 

10  00 
632  81 
739  30 

24  00 
7  88 

12.  Schuyler 

13.  Hamilton 

27  38 

Totals 

$3,143  45 
392  96 

$1,385  11 
346  27 

$476  78 
79  46 

$1,281  56 
256  31 

Averages 

[Part  IV]     Tables  Relative  to  County  Finance 


TABLE  56 

Prevention  and  Punishment  of  Crime 

This  table  is  intended  to  show  under  general  headings  the  items 
given  in  detail  in  Tables  57  to  59. 


562 


COU^'TY    GoVERIsMENT 


[Part 


Table  56  —  Corrective 
Prevention  and  Punishment  of  Crime 


Class  I 

Class  II 

Class  III 

Class  IV 

Class  V 

State 

COUNTY 

1.  Erie 

2.  Monroe.  .  .  . 

3.  Westchester. 

Totals 

Averages 

1.  Onondaga.  .  . 

2.  Albany 

3.  Oneida 

4.  Rensselaer.  .  , 

Totals 

Averages 

1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara.  ... 

5.  Ulster 

6.  St.  Lawrence 

7.  Schenectady. 

8.  Dutchess .  .  .  . 

9.  Nassau 

10.  Steuben 

11.  Jefferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals 

Averages 

1  Witness  fees. 


Total 

Conviction 

Punishment 

Reformation 

Not 
classified 

$817,826  00 
492,237  11 
697,260  59 
507,372  84 
129,915  13 

$433,915  53 

243,461   89 

514,433  09 

361,108  27 

95,008  40 

$308,032  43 

214,451   86 

171,688  96 

133,887  44 

32,985  02 

$74,024  48 

34,323  36 

11,138  54 

10,393  86 

1,921   71 

$1,853  56 

"i;983'27 

$2,644,611   67 

$1,647,927  18|   $861,045  71 

$131,801  95 

$3,836  83 

$367,792  37 
240,403  93 
209,629  70 


$817,826  00 
272,608  67 


CLASS  I 

$112,176  78 
131,050  54 
190,688  21 


$433,915  53 
144,638  51 


$184,068  04 1 

105,293  79 

18,670  60 i 


$69,693  99 

4,059  60 

270  89 


$308,032  43 
102,677  48 


$74,024  48 
24,668  16 


$1,853  56 


$1,853  56 
1,853  56 


$180,179  86 

143,556  34 

107,636  58 

60,884  33 


$492,237  11 
123,059  28 


CLASS  II 

$60,696  73 

84,020  38 

63,554  68 

35,190  10 


$243,461  89 
60,865  47 


$111,390  30 
53,781  33 
23,606  00 
25,674  23 


$214,451  86 
53,612  96 


$8,092  83 

5,754  63 

20,475  90 


$34,323  36 
11,440  84 


$62,931  58 
32,461  07 
72,726  10 
68,310  63 
28,634  32 

29,189  09 
50,531  49 
42,677  88 
92,667  29 
35,083  75 

34,756  32 
32,111  28 
47,042  43 
28,657  78 
39,479  58 

CLASS  III 
$45,728  91 
22,110  74 
59,299  44 
45,720  75 
20,056  72 

18,687  84 
24,262  05 
32,043  73 
71,451   71 
25,101   13 

30,616  76 
26,890  79 
41,592  25 
19,069  85 
31,800  42 

$16,908  39 

10,114  61 

13,126  66 

22,589  88 

8,445  60 

9,846  96 
25,985  47 

7,485  04 
19,899  94 

9,982  62 

3,442  48 
4,020  49 
5,030  18 
7,131  48 
7,679  16 

$294  28 
235  72 
300  00 

132  00 

654  29 

283  97 

3,149   11 

1,315  64 

697  08 
1,200  00 

420  00 
2,456  45 

$697,260  59 
46,484  04 

$514,433  09 
34,295  54 

$171,688  96 
11,445  92 

$11,138  54 
928  21 

IV] 


Tables  Relative  to  County  Finance 


563 


Table  56  —  Corrective 
Prevention  and  Punishment  of  Crime  —  concluded 


county 


1.  Saratoga 

2.  Montgomery. 

3.  Herkimer.  .  .  . 

4.  Chemung.  .  .  . 

5.  Ontario 


6.  Wayne 

7.  Clinton 

8.  Wa-shington. 

9.  Otsego 

10.  Rockland.  .  . 


11.  Franklin... 

12.  Delaware.  . 

13.  Fulton.  .  .  . 

14.  Columbia. . 

15.  Allegany. .  . 

16.  Madison. . . 

17.  Livingston. 

18.  Genesee .  .  . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren. . 

22.  Cortland. 


Totals . 
Averages. . . 


Total 


Conviction 


Punishment 


Reformation 


Not 
classified 


$38,193  03 
33,569  04 
40,873  56 
18,141  22 
25,290  78 

18,072  98 

24,949  95 

32,177  13 

15,307  27 

26,858  98 

22,891  17 
13,051  15 
18,274  68 
37,832  07 
13,102  05 

12,751  64 

17,858  07 

29,181  97 

14,114  06 

11,839  79 

26,951  70 
16,090  55 


$507,372  84 
23,062  40 


CLASS  IV 
$29,967  17 
24,249  74 
34,300  04 
11,628  70 
15,108  30 

9,792  29 
16,279  41 
27,305  89 

7,718  12 
21,007  83 

14,828  80 
11.315  98 
11,639  06 
31,688  13 
8,459  65 

8,241  74 

13,501  74 

18,101  70 

9,599  42 

8,368  45 

14,977  87 
13,028  24 


$361,108  27 
16,414  01 


$7,555  70 
9,179  30 
6,573  52 
6.512  52 
8,212  29 

7,862  48 
7,628  05 
4,5.59  76 
7,250  96 
5,592  66 

7,157  69 
1,735  17 
6,435  62 
6,143  94 
4,642  40 

3,967  05 
4,356  33 
7,061  01 
3,969  21 
3,471  34 

11,343  13 
2,677  31 


$133,887  44 
6,085  79 


$670  16 
140  00 


1,970  19 

418  21 
1,042  49 
311  48 
338  19 
258  49 

904  68 


200  00 


542  85 


2,035  99 
545  43 


630  70 
385  00 


$10,393  86 
692  52 


1 $1,983  27 


$1,983  27 
1,983  27 


1    Sullivan 

CLASS  V 
$13  221   651          Sin  654  681        S2.5fi6  97 

2.  Essex 

27,810  36 
19,347   13 

18,709  92 
13,959  66 

8,900  44 
4,899  97 

$200  00 
487  50 

3.  Orleans 

4.  W^yoming 

13,095  58 

2  13,095  58 

6.  Seneca 

7.  Tioga 

is, 832  09 

8,485  96 
8,550  68 

9,627  90 
6,136  79 
6,553  11 

5,561  55 
2,060  85 
1,997  57 

642  64 

288  32 

8.  Lewis 

9.  Schoharie 

10.  Yates      

11    Putnam 

13,518  21 
4,746  19 
5,307  28 

8,005  55 
3,394  51 
4,870  70 

5,209  41 

1,351  68 

436  58 

303  25 

12.  Schuyler 

13.  Hamilton   

Totals 

Averages 

$129,915  13 
12,991   51 

$95,008  40 
9,500  84 

$32,985  02 
3,665  00 

$1,921  71 
384  35 

1  Partly  charitable,  improperly  classified  in  report. 

2  All  expsnses. 


[Part  IV]    Tables  Eelative  to  County  Finance  565 

TABLE  57 

Expenses  of  Conviction 

Under  this  title  are  included  all  expenditures  for  officers  engaged 
in  the  prosecution  of  criminals  and  the  expenses  for  the  indictment 
and  the  trial  of  criminals. 

For  the  character  of  the  expenditures  included  under  the  title  of 
the  Prosecuting  Officers  see  Table  46.  For  the  character  of  the 
items  included  under  the  expenditures  for  the  courts  see  Table  51. 

Justices  and  constables: 

The  fees  of  justices  and  constables  for  services  in  the  prosecution 
of  persons  accused  of  felonies  are  subject  to  audit  by  the  board  of 
supervisors.  The  amounts  included  under  this  column  are  the 
amounts  paid  upon  such  audit. 

Indictment  and  criminal  trials: 

For  defects  in  analysis  of  expenses  of  criminal  and  civil  terms  of 
courts,  see  description  of  table  51. 


CorNTY  Government 


[Part 


Table  57  — 

Expenses  of 


Class  I... 
Class  II.. 
Class  III. 
Class  IV . 
Class  V .  . 


State . 


COUNTY 
1.  Erie 


2.  Monroe.  .  .  . 

3.  Westchester. 


Totals. 
Averages. . 


1.  Onondaga. 

2.  Albany.  .  .  . 

3.  Oneida 

4.  Rensselaer. 


Total 

District 
attorney 

County 
detective 

Sheriff 

and 
sheriff's 

office 

Coroners 

$433,915  53 

243,461   89 

514,433  09 

361,108  27 

95,008  40 

$99,636  69 
59,134  88 

123,066  43 
60,265  64 
16,116  06 

$1,258  92 
2,127  75 
3,123  90 

$105,792  35 

76,305  84 

153,908  47 

102,647  73 

30,387  94 

$56,714  58 
34.978  66 
54.821  45 
36,409  50 

11,169  13 

$1,647,927   18 

$358,219  70 

$6,510  57 

$469,042  33 

$194,093  32 

CLASS 


$112,176  78 
131,050  54 
190,688  21 

$31,922  98 
24.284  75 
43.428  96 

$23,176  20 
23.207  99 
59,408  16 

i'$16,454  45 
14,615  14 

1  $1,258  92 

25,644  99 

$433,915  53 
144,638  51 

$99,636  69 
33.212  23 

$1,258  92 
1,258  92 

$105,792  35 
35,264   12 

$56,714  58 
18,904  86 

Totals. 
Averages.  .  , 


$60,696  73 
84,020  38 
63,554  68 
35,190  10 

$11,718  17 
22,525  31 
12,529  24 
12,362   16 

$30,083  66 

19,080  28 

19,879  46 

7,262  44 

CLASS 
$9,210  83 

10,359  36 

'  "$2;i27'75 

9,262  96 
6,145  51 

$243,461   89 
60,865  47 

■ — — 

$59,134  88 
14,783  72 

$2,127  75 
2,127  75 

$76,305  84 
19,076  46 



$34,978  66 
8,744  66 

1    Orange 

$45,728  91 
22,110  74 
59,299  44 
45,720  75 
20,056  72 

18,687  84 
24,262  05 
32,043  73 
71.451   71 
25.101   13 

30,616  76 
26,890  79 
41,592  25 
19,069  85 
31,800  42 

$5,491  85 
3.831  96 

21.292  49 
9,891  81 

10,589   13 

3,770  91 

5,914  20 

5,404   11 

27,947  07 

$1,423  90i      $16,666  24 

CLASS 
$4,959  00 

2.  Chautauqua 

3    Suffolk 

7,442  39 

1,558  75 

14,572  52 
9,500  15 
7.747  59 

2,667  14 

5,568  05 

12,310  76 

13,079  44 

7,031  32 

11,527  16 

11,582  47 

18,032  86 

7,054  33 

9,126  05 

3,868  09 

4    Niagara 

5,970  31 

5.  Ulster 

1 , 720  00 

6    St    Lawrence 

2,568  30 

7.  Schenectady 

8    Dutchess 

3,052  41 

8,978  20 

1.700  00 

3,183  80 

10.  Steuben 

11.  Jefferson 

2,813  47  

5,001   40  

5,152  67  

1,895  26 
2,412  80 

12.  Broome 

5,322  03 

13.  Oswego 

14.  Cayuga 

1,900  00 

3,537  22 

10,528   14 

4,112  42 
3,199   18 

15.  Cattaraugus 



2,020  90 

Totals 

$514,433  09 
34,295  54 

$123,066  43 
8,204  43 

$3,123  90 
1,561   95 

$153,908  47 
10,260  56 

$54,821  45 

Averages 

3,654  76 

1  County  investigator. 

2  Medical  examiner. 
2  Strike  expense. 

*  Special  sessions  of  court. 


IV] 


Tables  Eelative  to  County  Finance 


567 


Corrective 
Conviction 


IXDICTMENT 

Criminal  Trials 

Justices  and 
constables 

Not 
classified 

Supreme 
court 

County 
court 

Supreme 
court 

County 
court 

$9,528  25 
15,817  94 
41,616  97 
38,565  67 
8,424  91 

$10,599  50 

13,493  40 

4,802  32 

8,118  80 

1,230  84 

$36,669  40 
10,085  24 
40,911   65 
56,395  37 
13,241   40 

$59,627  39 
24,093  93 
73,125  64 
42,368  77 
11,312  61 

$14,371  32 

4,233  25 

19,056  26 

16,034  81 

3,052  01 

$39,717  13 
3,191  00 

30198 

73  50 

I 

II 
III 
IV 

V 

$113,953  74 

$38,244  86 

$157,303  06 



$210,528  34 

$56,747  65 

$43,283  61 

State 

I 

6  $5S  50 

6 

6 $93  30 

7  25,982  27 

10,593  83 

6 

7 $34,273' 71 
25,353  68 

$1,007  65 
3,563  93 
9,799  74 

='$39,463  70 

4,869  32 

4,600  43 

$10,599  50 

6  253  43 

$9,528  25 
3,176  08 

$10,599  50 
10,599  50 

$36,669  40 
12,223   13 

$59,627  39 
29,813  69 

$14,371   32 
4,790  44 

$39,717   13 
19,858  56 

5  Sheriff's  fund. 

*  Court  expenses  not  classified.     See  Table  42. 

•  Expenses  of  civil  trials  included.     See  Toble  51. 


II 

$608  97 

$1,831   51 
1,833  56 
9,828  30 

$778  86 
4,981   07 

$6,168  54 
15,433  49 

$296   16 

1,984  41 

1,477  65 

475  03 

4,631   90 
10,577  07 

4 $3,191   00 

4,325  31 

2,491  90 

$15,817  91 
5,272  65 

$13,493  40 
4,497  80 

$10,085  24 
3,361   72 

$24,093  93 
8,031   31 

$4,233  25 
1,058  31 

$3,191   00 
3,191   00 

III 

$5,833  63 

$4,703  84 

1,272  00 

6,506  62 

3  00 

$5,406  98 
4,042  86 
9,036  95 

10,795  58 

$1,243  47 
1,875  75 
2,418  35 
1,841   53 

2,087  03 

1,604  42 

7,718  37 

3,460  63 

2,163  97 

5,595  18 

830  90 

9,756  38 

2,240  72 
4,090  66 

1,816   17 
41   55 
2,580  28 
2,893  03 
1,396  08 

635  93 
871   03 

1,203  64 

$735  84 

3,175  34 

9,716  65 

8,261  02 

3,703  98 

6,167  20 

4,872  27 

3,962  59 

17,546  97 
3,036  02 
2,339  98 

1,196  47 

362  50 

684   13 

758  96 

3,113  83 

3,912  56 

$41,616  97 

$4,802  32 
1,600  77 

$40,911   65 
4,091   16 

$73,125  64 
6,647  78 

$19,056  26 
1,465  86 

3,783  36 

568 


County  Government 


[Part 


Table  57  — 

Expenses  of 


COUNTY 


1 .  Saratoga 

2.  Montgomery. 

3.  Herkimer.  .  .  . 

4.  Chemung.  .  . 

5.  Ontario 


6.  Wayne 

7.  Clinton 

8.  Washington. 

9.  Otsego 

10.  Rockland..  . 


11.  Franklin... 

12.  Delaware.  . 

13.  Fulton.  .  .  . 

14.  Columbia. . 

15.  Allegany. . . 

16.  Aladison. . . 

17.  Livingston. 

18.  Genesee .  .  . 

19.  Chenango. . 

20.  Tompkins. 


21.  Warren.. 

22.  Cortland. 


Totals. 
Averages. .  . 


1.  Sullivan.  . 

2.  Essex.  .  .  . 

3.  Orleans. . . 

4.  Wyoming. 

5.  Greene.  .  . 


6.  Seneca. . . 

7.  Tioga 

8.  Lewis.  .  .  . 

9.  Schoharie. 
10,  Yates .  .  .  . 


11.  Putnam.  . 

12.  Schuyler.. 

13.  Hamilton. 


Totals. 
Averages.  . 


Total 


District 
attorney 


County 
detective 


$29,967  17 
24,249  74 
34,300  04 
11,628  70 
15,108  30 

9,792  29 

16,279  41 

27,305  89 

7,718  12 

21,007  83 

14,828  80 

11,315  98 

11,639  06 

31,688  13 

8,459  65 

8,241  74 

13,501  74 

18,101  70 

9,599  42 

8,368  45 

14,977  87 
13,028  24 


$361,108  27 
16,404  01 


$6,134  51 
2,688  69 
3,600  03 
4,271  76 
1,952  47 

1,643  16 

2,268  82 
5,983  61 
1,923  89 
4,170  09 

2,177  81 
1,802  80 
2,685  66 
3,753  28 
1,927  95 

1,714  12 
1,634  90 
2,386  20 
1,820  72 
1,394  75 

2,751  15 
1,579  27 


$60,265  64 
2.739  35 


$10,654  68 
18,709  92 
13,959  66 


13,095  58 


9,627  90 
6,136  79 
6,553  11 


8,005  55 
3,394  51 
4,870  70 


$95,008  40 
9,500  84 


$1,375  58 
4,585  75 
1,094  80 


1,327  46 


1,482  17 
1,675  15 
1,212  50 


1,248  60 

942  05 

1,172  00 


$16,116  06 
1,611  60 


Sheriff 

and 
sheriff's 

office 


Coroners 


$8,782  77 
9,277  79 
3,368  21 
5,206  51 
4,725  71 

3,643  06 
5,913  58 
7,915  10 
341  01 
3,579  62 

4,864  58 

4,060  44 

3,529  69 

4,755  75 

3,108  91 

2,473  10 
4,959  83 
5,378  32 
3,753  91 
3,628  64 

6,494  74 
2,886  46 


$102,647  73 
4,665  80 


CLASS 
$3,064  82 
1,805  81 
1.985  31 
1,808  31 
2,763  08 

1.423  00 
1,911  75 
1.610  04 
1.513  00 
1,752  21 

1.362  45 

638  51 

946  25 

5.350  79 

601  83 

1,697  70 

1.143  19 

2,736  25 

789  15 

212  20 

993  00 
300  85 


$36,409  50 
1,654  98 


$7,855  48 
3,023  33 
4,908  42 


4,5,91  96 


3,133  15 

537  37 

1,348  81 


1,810  85 
1,988  21 
1,190  36 


$30,387  94 
3,038  79 


CLASS 

$829  20 
2,655  30 
2,517  04 


2,327  10 


495  12 
694  12 
343  75 


691  95 
359  15 
256  40 


$11,169  13 
1,116  91 


1  Not  classified. 

2  Includes  expenses  of  civil  terms,  see  Judicial. 


IV] 


Tables  Relative  to  County  Finance 


569 


Corrective 

Conviction  —  concluded 


Indictment 

Criminal  Tkials 

Justices  and 
constables 

Not 
classified 

Supreme 
court 

County 
court 

Supreme 
court 

County 
court 

IV 

$3,211  94 

$176  70 

$3,858  81 
3,309  61 

18,772  85 

$4,062  92 
6,039  01 
5.131  29 

$674  70 

1 , 128  83 

1,442  35 

342  12 

1,237  38 

279  10 

771  32 

1,503  98 

1,060  84 

897  30 

1,062  16 
664  16 
480  67 
836  75 
238  28 

506  56 

1,127  18 

512  17 

455  92 

97  20 

495  69 
220  15 

2 
3 

4 
5 

6 
7 
8 
9 
10 

4,429  66 

791    14 
2,856  86 
1,418  19 

2,012  83 
1,370  88 

1,186  20 

8.874  97 

1.572  52 

1,306  86 
622  58 

1,928  92 

5,201   34 

2,855  77 

3,085  35 
1,601  91 

2,276  45 

11 
12 
13 

2,548  16 

1,269  73 

2,727  06 

2,437  74 

6,249  74 

8,002  10 
1,524  58 

1,850  26 

1  $301  98 

14 
15 

1,058  10 

16 
17 

2,692  70 

1,943  94 
216  96 

2,772  34 

4,099  46 

18 

1,458  23 

1,321  49 

19 

2,127  52 

908  14 

20 

1,894  07 

2,349  22 
1,161   16 

21 

1,256  08 

216  56 

5,407  71 

22 

$38,565  67 
2,410  35 

$8,118  80 
1,014  60 

$56,395  37 
5,126  85 

$42,368  77 
3,026  34 

$16,034  81 

728  85 

$301  98 
301  98 

V 

4 

« 

4 

2 $3,931  40 

4 

2 $3,628  14 
2,611  88 

$594  42 

1 

$886  00 

2 

2,109  28 

718  24 

3 

4 

2,995  69 

309  55 

800  00 

743  82 

5 

6 
7 

603  81 

$575  10 
353  54 
302  20 

2,211   69 
1,123  60 

785  76 

830  96 

682  26 

1,323  67 

295  90 
150  47 
253  07 

846  78 
983  35 

»  $73  50 

8 

9 

10 

2,740  60 

1,435  70 

77  85 
105  10 
113   14 

jl 

2  2,138  80 

13 

$8,424  91 
1,404  15 

$1,230  84 

410  28 

$13,241  40 
1,891  63 

$11,312  61 
1,616  09 

$3,052  01 
339  11 

$73  50 
73  50 

2  Supreme  Court  chambers,  law  books,  etc. 
*  Reported  under  Judigial. 


570  County  Government  [Part 


TABLE  58 

Expenditures  for  Penal  Institutions 

Jail  inmates: 

Wherever  in  these  tables  the  expenditures  for  the  inmates  of  any 
institution  are  given  they  include: 

(a)  The  salary  of  the  keeper  or  other  principal  officer  in  direct 

charge  of  the  care  and  maintenance  of  such  inmates; 

(b)  The  salary  of  the  matron; 

(c)  Domestic  employees  authorized  by  the  board  of  supervisors; 

(d)  Domestic  employees  employed  in  emergencies  without  prior 

authority  by  the  board  of  supervisors; 

(e)  Expenditures  for  the  transportation  of  inmates; 

(f)  Expenditures  for  kitchen  utensils,  bedding,  table  ware  and 

other  articles  requiring  frequent  replacement; 

(g)  Expenditures  for  food  supphes; 
(h)  Expenditures  for  clothing; 

(i)  Expenditures  for  tobacco; 

(j)  Expenditures  for  chaplain  or  clergymen; 

(k)  Expenditures  for  physicians  and  medicines; 

(1)  Expenditures  for  burial  of  inmates. 

Employment  of  jail  inmates: 

Wherever  in  these  tables  a  title  is  given  covering  the  expenses  of 
employment  of  the  inmates  of  an  institution  (including  the  title 
"  Almshouse  Farm  ")  the  items  included  are  — 

(a)  The  salary  of  the  superintendent  or  other  person  in  charge 

of  the  work  to  be  performed; 

(b)  Premium  on  any  bond  required  from  such  superintendent; 

(c)  Employees  authorized  by  the  board  of  supervisors  in  the 

instruction  of  inmates  or  supervision  of  such  work; 

(d)  Other  persons  employed  for  such  purposes  in  emergencies 

without  such  prior  authorization  by  the  board  of  super- 
visors; 

(e)  Machines  and  permanent  equipment  purchased  for  such 

employment; 


lY]  Tables  Relative  to  County  Finance  571 

(f)  Tools  and  implements  used  by  inmates  in  the  performance 
of  labor; 

(g-h-i-j-k)  Materials  or  other  articles  or  supplies  purchased  for 
use  in  carrying  on  the  work  of  the  inmates,  classified 
according  to  the  nature  of  the  work  performed. 

(The  articles  included  under  sub-heads  g  to  k  are  used  up  in  the 
work  performed  or  are  transformed  into  finished  products  to  be  sold.) 

Penal  institutions: 

The  amounts  here  included  are  chiefly  the  amounts  paid  by  coun" 
ties  to  other  counties  for  maintenance  of  criminals  pursuant  to 
contract. 


572 


County  Government 


[Part 


Table  58  — 
Penal 


Total 

Jail 

Jail  inmates 

Class  I                   

$308,032  43 

214,451   86 

171,688  96 

133,887  44 

32,985  02 

$18,634  38 

14,756  27 

45,450  39 

30,599   18 

5,027  49 

$76,710  46 

Class  II                                

38,072  37 

Class  III          

93,361  47 

Class  IV                      

83,466  86 

Class  V 

23,845  11 

State 

$861,045  71 

$114,467  71 

$315,456  27 

^ 

COUNTY 


1.  Erie 

2.  Monroe 

3.  Westchester. 


Totals . 
Averages .... 


$184,068  04 

105,293  79 

18.670  60 


$308,032  43 
102,677  47 


$9,238  77 
7,605  09 
1,790  52 


$18,634  38 
6,211  46 


1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara. . . . 

5.  Ulster 


6.  St.  Lawrence. 

7.  Schenectady. 

8.  Dutchess.  .  .  . 

9.  Nassau 

10.  Steuben 


11.  Jeflferson.  . .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals.  .  . 
Averages 


CLASS 

$38,393  73 

21,436  65 

16,880  08 


$76,710  46 
25,570  15 


$111,390  30 
53,781  33 
23,606  00 
25,674  23 

CLASS 

9            A  IKq  TIX7                                                                                                                                                        

$10,081  33 

"i      OnpiHa                                                                  

$7,521  23 
7.235  04 

11,627  80 

16,363  24 

Totals                                               

$214,451  86 
53,612  96 

$14,756  27 
7,378  13 

$38,072  37 

Werages 

12,690  79 

$16,908  39 

10,114  61 

13.126  66 

22,589  88 

8,445  60 

9.846  96 
25.985  47 

7,485  04 
19,899  94 

9,982  62 

3,442  48 
4,020  49 
5,030  18 
7,131  48 
7.679  16 

$3,360  36 

3,797  63 

987  45 

4.852  69 

1,981  23 

2,551   16 

17,026  08 

9  00 

2,304  09 

2,058  33 

1,779  58 

CLASS 
$9,932  03 

4,886  74 
12,110  28 
12,656  61 

5.822  19 

5,137  52 
8,959  39 
5,304  72 
16,391   73 
4.397  07 

631  15 

1,260  60 

951  92 

2,530  87 

4,157'99 

2,974  05 

$171,688  96 
11,445  93 

$45,450  39 
3,960  74 

$93,361  47 
7,173  95 

IV] 


Tables  Relative  to  County  Finance 


573 


Corrective  —  Punishment 

Institutions 


Employ- 
ment of 
jail  inmates 

Superin- 
tendent of 
penitentiary, 
office  and 
quarters 

Penitentiary 

Penitentiary 
inmates 

Employment 
convicts 

Penal 
institutions 

$19,305  55 

$18,802  64 
36,312  02 

$56,828  26 

$108,080  68 
118,778  28 

$9,670  46 

I 

$6,532  92 

19,098  22 

18,163  96 

3,039  14 

II 

7  837  38 

3,770  18 

2,171  32 

III 

1,657  44 

IV 

1,073  28 

V 

$29,873  65 

$55,114  66 

$60,598  44 

$226,858  96 

$11,841  78 

$46,834  24 

State 

I 

$19,305  55        $8,986  231     $24,614  571     $73,858  731            $9,670  46 

9,816  41 

32,213  69 

34,221  95 

$19,305  55 

$18,802  64 
9,401   32 

$56,828  26 
28,414   13 

$108,080  68 
54,040  34 

$9,670  46 
9,670  46 

19,305  55 

II 

$36,312  02 

$75,078  28 
43,700  00 

, 

$4,456  97 
2,075  95 

$36,312  02 
36,312  02 

$118,778  28 
59,389  14 

$6,532  92 
3,266  46 



III 

$1,040  75 

$2,575  25 

1,430  24 

28  93 

3,188  90 

642  18 

1.738  00 

1,891  68 

420  28 

$2,171  32 

1,204  12 

1,364  05 

2,163  17 

1,031  75 
2,103  99 

1,916  50 

$3,770  18 

2,021  57 
2.174  24 

$7,837  38 
1  306  23 

$3,770  18 
3,770  18 

$2,171  32 
2,171  32 

$19,098  22 
1,736  20 

574 


County  Government 


[Part 


Table  58  — 
Penal 


$7,555  70 
9,179  30 
6,573  52 
6,512  52 
8,212  29 

7,862  48 
7,628  05 
4,559  76 
7,250  96 
5,592  66 

7,157  69 
1,735  17 
6,435  62 
6,143  94 
4,642  40 

3,967  05 
4,356  33 
7,061  01 
3,969  21 
3,471  34 

11,343  13 
2,677  31 

$1,992  92 
3,905  36 
1,784  31 

CLASS 

$5,562  78 

2    Montgomery                  .        

3,551   80 

3,031   86 

6,512  52 

5    Ontario 

3,333  09 

1,807  36 

618  08 

6  00 

1,581  09 

1,470  43 

1,477  92 

3,221  76 

3,794  63 

6,149  95 

4,553  76 

9    Otsego                                

5,047  08 

10    Rockland     

4,059  73 

11    Franklin                                               

4,866  47 

12     Tlplnwnrp 

1,565  46 

13     Fulton                                                  

1,715  55 

571  77 

1,234  94 

3,589  94 

14.  Columbia     

4,127  15 

15    Allegany             

2,875  19 

16     ATtiHitjon 

3,046  96 

17    Livingston                           

1,306  59 
1,459  19 
1,060  09 
1,486  82 

3,492  34 
295  33 

1,555  21 

18.  Genesee        

3,892  52 

19    Chenango         

2,909   12 

20.  Tompkins 

1,123  66 

21    Warren                                           

7,078  76 

22.  Cortland 

1,350  55 

Totals                                                  

$133,887  44 
6,085  79 

$30,599   18 
1,610  48 

$83,466  86 

3,793  94 

1    Sullivan                                                         .    •    • 

$2,566  97 
8,900  44 
4,899  97 

$977  30 
i[435'63 

CLASS 
$1,411  59 

2    Essex                

8,900  44 

3    Orleans                                           

2,703  51 

7    Tioga                                        

5,561   55 
2,060  85 
1,997  57 

1,009  38 
585  23 
402  15 

3,075  83 

8.  Lewis      

1,373  86 

9    Schoharie        .    .        .  .         

1,057  56 

10    Yates 

11.  Putnam              

5,209  41 

1,351   68 

436  58 

548  24 
36  06 
33  50 

3,796  20 

12    Schuyler                        . .                           .    . 

1,123  04 

13.  Hamilton       

403  08 

Totals 

$32,985  02 
3,665  00 

$5,027  49 
628  43 

$23,845  11 

2,649  45 

ivi 


Tables  Relative  to  County  Finance 


57i 


Corrective  —  Punishment 

Institutions  —  concluded 


Employ- 
ment of 
jail  inmates 


Superin- 
tendent of 
penitentiary, 
office  and 
quarters 


Penitentiary 


Penitentiary 
inmates 


Employment 

of 

convicts 


Penal 
institutions 


V 

$178  08 

760  83 

$1,073  28 

403  06 

101  76 

537  86 

864  97 

192  58 

. 

$1,073  28 

$3,039  14 

1  073  28 

434  16 

.... 

IV 

$1,722  14 
1,757  35 

$1  657  44 



2,260  49 
860  02 



622  79 
62  50 

813  30 

169  71 

1,130  13 

1,445  02 

532  27 

920  09 
1,494  53 
1,709  30 



860  86 

772  03 
1,031  43 

$1,657  44 
1,657  44 

$18,163  96 
1,068  46 

[Part  IV]     Tables  Relative  to  County  Finance 


07  i 


TABLE  59 

Officers  in  Institutions  Engaged  in  Reformatory  Work 
Defects  in  county  treasurers'  reports: 

There  is  no  definite  classification  in  this  State  of  the  institutions 
accepting  minors  for  care  and  maintenance.  Some  institutions 
receive  such  inmates  both  from  commitment  by  justices  of  the  peace 
or  other  judicial  officers  and  by  commitment  by  the  superintendent 
of  poor.  County  treasurers  are  not  therefore  uniform  in  making  the 
division  between  private  reform  schools  and  private  orphan  asylums. 
It  will  be  seen  that,  as  classified  by  the  county  treasurer,  these 
institutions  received  during  the  fiscal  year  reported  the  following : 

Private  reform  schools,  as  per  this  table $99,172  50 

Private  orphan  asylums,  as  per  Table  63 553 ,  897  62 

Total $653,070  12 


The    total    is    accurate,    the    division    of    the    amount    is    only 
approximate. 
19 


578 


County  Government 


[Part 


Table  59  —  Corrective  —  Reformation 
Officers   and   Institutions   Engaged   in   Reformatory   Work 


Totals 

Probation 
officer 

State 
reform 
schools 

Private 
reform 
schools 

Class  I                         

$74,024  48 

34,323  36 

11,138  54 

10,393  86 

1,921  71 

$14,628  02 

3,623  83 

3,283  86 

3,609  26 

701  35 

$59,396  46 

Cass  II 

$2,546  95 

1,969  93 

2,207  75 

58  50 

28,152  58 

Class  III        

5,884  75 

Class  IV                                 .  .  .  ■ 

4,576  85 

Class  V        

1,161   86 

State                       .        ... 

$131,801  95 

$25,846  32 

$6,783  13 

$99,172  50 

COUNTY 


1.  Erie 

2.  Monroe .... 

3.  Westchester, 


Totals. 
Averages.  . 


CLASS  I 


$69,693  99 
4,059  60 

270  89 

$11,875  74 
2,752  28 

$57,818  25 

1,307  32 

270  89 

$74,024  48 
24,674  82 

$14,628  02 
7,314  01 

$59  396  46 

19,798  82 

1    Onondaga 

CLA^ 
$8,092  83 

5S 

II 

$1,762  13 

■■■■i;86r7o 

$2,200  47 
346  48 

$4,130  23 

2    Albany           

5,754  63 
20,475  90 

5,408   15 

3    Oneida                            .  .    .  • 

18  614  20 

4    Rensselaer 

Totals 

$34,323  36 
11,441   12 

$3,623  83 
1,811  91 

$2,546  95 
1,273  47 

$28,152  58 

Averages      

9,384  19 

CLAS 

$294  28 
235  72 
300  00 

;s  III 

$294  28 

2.  Chautauqua 

3    Suffolk 

235  72 

$300  00 

4    Niagara 

5    Ulster 

132  00 

654  29 

283  97 

3,149  11 

1,315  64 

132  00 

$651  29 

283  97 

8    Dutchess 

727  49 

2,421  62 

9    Nassau 

1,315  64 

10    Steuben 

697  08 
1,200  00 

420  00 
2,456  45 

436  37 
1,200  00 

420  00 
200  00 

260  71 

1  "^      OiTVPcrn 

2,256  -1.5 

Totals 

$11,138  54 
928  21 

$3,283  86 
547  31 

$1,969  9o 
984  9G 

$5,884  75 

840  67 

IV] 


Tables  Relative  to  County  Finance 


579 


Table  59  —  Corrective  —  Reformation 

Officers  and  Institutions  Engaged  in  Reformatory  Work 


concluded 


COUNTY 


Totals 


Probation 
officer 


State 
reform 
schools 


Private 
reform 
schools 


1 .  Saratoga 

CLA 

$670  16 
140  00 

SS  IV 

$670  16 
60  00 

2.  Montgomery           

$80  00 

3.   Herkimer 

4.  Chemung 

1,970  19 

418  21 
1,042  49 
311  48 
338  19 
258  49 

904  68 

1,122  69 

$620  72 

226  78 
418  21 

6.  Wayne 

7.  Clinton 

300  00 

4  80 

75  45 

187  50 

338  66 

742  49 

306  68 
262  74 

9.  Otsego 

10.  Rockland 

70  99 

566  02 

12.   Delaware 

13.  Fulton 

200  00 

200  00 

14.  Columbia 

15.  AUegany 

16.  Madison 

542  85 

100  00 

442  85 

17.  Livingston 

18.  Genesee 

2,035  99 
545  43 

2  035  99 

545  43 

20.  Tompkins 

21.  Warren 

630  70 
385  00 

300  00 
250  00 

330  70 

22.  Cortland 

135  00 

Totals 

$10,393  86 
692  92 

$3,609  26 
300  77 

$2,207  75 
441  55 

$4,576  85 
508  53 

Averages               ....        

1.  Sullivan 

CLj^ 

lSS  V 

2.  Essex 

$200  00 
487  50 

$200  00 

3.  Orleans      

$487  50 

5.  Greene 

6.  Seneca. 

7    Tioga 

642  64 
288  32 

642  64 
31   72 

8.  Lewis 

198  10 


$58  50 

10.  Yates       

11.  Putnam 

303  25 

303  25 

12.  Schuyler 

13.  Hamilton 

Totals       

$1,921  71 
384  34 

$701  35 
233  78 

$58  50 
58  50 

$1    161  86 

387  28 

[Part  IV]     Tables  Relative  to  County  Finance  581 


Table  60 

Expenses  for  All  Charities 

This  table  shows  under  general  headings  the  amounts  given  in 
detail  in  Tables  60  and  61. 

Administration: 

Services  and  expenses  of  superintendent  of  poor  or  other  county 
supervising  officers  of  the  department  of  charities.  For  items  in- 
cluded see  Table  46. 


582 


County  Government 


[Part 


Table  60  — 

Expenses  for 


Total 

Administration 

CHss  I                                            

$914,036  43 
632,893  30 
652,688  65 
691,140  04 
147,800  92 

$40,584  33 

Class  II               

12,725  75 

Class  III                             

57,730  84 

Class  IV                                                      

33,539  76 

Class  V                   

18,474  85 

State                                                

$3,038,559  34 

$163,055  53 

1 

Erie 

COUNTY 

3438,590  45 
255,426  30 
220,019  68 

CLASS 
$26,666  08 

9 

Monroe 

5,833  68 

3 

8,084  57 

Totals 

$914,036  43 
253,234   10 

$40,584  33 

Nv 

13,528  11 

1.  Onondaga. 

2.  Albany.... 

3.  Oneida 

4.  Rensselaer. 


Totals. 
Averages 


$168,300  68 
176,197  90 
178,499  25 
109,805  38 

CLASS 

$4,534  93 

1,261    15 

1.676  51 

5,253   IG 

$632,893  30 
158,223  32 

$12,725  75 
3,231  48 

1.  Orange 

2.  Chautauqua. 

3.  Siiifolk 

4.  Niagara 

5.  Ulster 


6.  St.  Lawrence. 

7.  Schenectady. 

8.  Dutchess.  .  .  . 


10.  Steuben. 


11.  Jefferson.  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 


Totals. 
Averages 


$79,673  44 
48,914  31 
52,677  46 
35,068  15 
34,620  61 

22,048  27 
70,431  79 
51,628  44 
17,908  04 
28,721 

31,592  94 
88,007 
34,177  39 
37,455  88 
19,761  97 


$652,688  65 
43,365  91 


CLASS 

$2,153  11 

30,897  40 

2,794  05 

1,836  24 

1,500  GO 

1,594  68 
2,998  04 
1,773  36 
2,082  82 
2,208  73 

126  83 
2,496  82 
1,000  00 
2.621  80 
1,736  96 


$57,730  84 
3,848  72 


IV] 


Tables  Kelative  to  County  Finance 


.83 


Charitable 
ALL  Charities 


Improvident 
poor 

Defooti%o 
poor 

Dependent 
children 

Soldiers  and 
sailors 

Not 
classified 

$337,185  53 

$238,786  65 

147,224  84 

124,906  43 

114,320  28 

14,874  08 

$274,145  17 

232,381   29 

133,291  25 

84,554  23 

4,944  92 

$23,334  75 

17,864  04 

29,492  90 

37,240  77 

7,835  00 

222  697  38 

307,207  23 

395.671  50 

101.672  07 

$25;8i3'50 

$1,364,433  71 

$640,172  28 

$729,316  86 

$115,767  46 

$25,813  50 

I 

][ 
III 

IV 
V 

State 


$172,976  08 

$104,930  24 

119.468  51 

14,387  90 

$131,085  30 

40,455  21 

102,604  66 

$2,932  75 
6,807  00 
13,595  00 

82,861   90 

81,347  55 

$337,185  53 

$238,786  65 
79,595  55 

$274,145   17 
91,381   72 

$23,334  75 
7,778  25 

112,395  17 

• 

$96,011  63 
40,585  9S 
43,209  50 
42,890  21 

$20,283  32 
36,336   14 
56,908  37 
33,697  01 

$42,276  55 
92,784  72 
74,088  31 
23,231  71 

$5,284  25 
5,230  00 
2,616  50 
4,733  29 



S?22,e97  38 
55,674  34 

$147,224  84 
36,801  21 

$232,381  29 
58.095  32 

$17,864  04 
4,466  01 

— 

Ill 


$42,414  76 

$21,668  29 

1,743  03 

3,292  59 

10,100  18 

8,852  59 

2,526  49 
32,095  70 
10,615  10 

9,157  27 
561  88 

1,014  16 
6,920  24 
12,938  29 
1,452  53 
2,028  09 

$10,077  28 

11,851  49 

13,295  67 

10,671  56 

6,104  49 

$3,360  00 

1,740  00 

615  50 

985  00 

2,280  00 

945  00 
900  00 

5,020  00 
320  00 

3,660  00 

3,468  00 
2,805  00 

2,682  39 

32,679  65 

11,475  17 

15  883  53 

17,072  10 

29,534  03 

4,904  02 

12,836  93 

2,877  16 

21   383  05 

3,470  79 

22  291  37 

25,946  01 

1,037  94 
47,119  90 

28  666  02 

20,239  10 

19,704  50 

12,192  65 
322  16 

1,484  40 
1,910  00 

13,764  76 

$307,207  23 

$124,900  43 
8,331  08 

$133,291  25 
11,107  60 

$29,492  90 
2,106  63 

20  480  41 

r»si 


County  (Jovrrnment 


fP;irl. 


Table  60  — 


KXIMONSKS    I'M  It     A  1,1, 


COUNTY 


Total  AtlmiiUMl.iiil.i()H 


MimlKonicry, 
llt'ikimcr  .  . . 
( 'liriiinnK  .  . . 
Oiiliuio 


(i.  Wivvu'i 

7.  Cliriloii,  .  .  , 

H,  WnsliiuKt.on. 

\l  Otnruo 

Id.  l{,(.cUliuul      . 


11.  KiMi.Klii. 

12.  D.l.uviur 

13.  ImiIImm 
H.  ('..IiiimMm. 
ir>,  Allcminy 

l(>  MiidiHiiii 

17  1  ,iviii4£nl(>ii 

IS,  ( liMicRcr 

HI.  ('l.rnniiji.. 

ao.  'rompKiuFi 

21.  Wiirtpn 

22.  ("ortliunl 


ToIiiIb. 
Avornn'^'' 


»:n 

0;!.'. 

:'.2 

47 

2(10 

72 

4  1 

U2('. 

21 

•/7 

100 

.^o 

iU, 

.'.17 

.!(» 

Mt 

1(1.'. 

01 

:«) 

0.^2 

»f. 

."{7 

772 

4H 

4  1 

r.77 

7H 

.'10 

;{77 

K.''. 

•^\ 

4;i;t 

;i7 

IS 

4;tr. 

.M) 

'.re. 

2.^  1 

2H 

:;(') 

2.^o 

H.H 

.'!() 

W.!<» 

.^o 

.11; 

2:t!» 

2r. 

;ir. 

;(K0 

H7 

22 

,s,s,s 

i>;i 

2H 

()7N 

74 

22 

777 

40 

.'{() 

HM) 

U('> 

10 

I7»t 

OS 

%i\\}\ 

1  10 

01 

:ii 

1 10 

01 

»l,7(.7  IS 

I.Or.7  4(1 

1.2S4  O.'i 
I 

I  ,S.M  0.^ 

l.2S(l  (17 
1,740  S(l 
2,772  7(1 

1,447  ;m 

1,000  72 

0(10  o:i 
I  ..^:{.^  00 

1.4(12  II 
2.(170  71 
I  ,  K27  (ir> 

I , KHH  70 
2,0s.'-)  07 

I . S77    I A 
7.SI    10 

I .177  S7 
010  70 

$;W,539  70 
1,076  Q8 


1.  SlllllviMl 

2,  l]nH,^%      . 
'A.  OiIpiihr. 

4,  WviHuini 

5.  (JrtMuio.. 


(1.  Hnnodu.  .  . 

7.  TioKii 

H.    I.cnvw 

0.  Holiolmrlo, 
10.    Viilnn 


1 1 .  riiiiuitu. . 

12     HoluivliM- 
1:1     lliuniiton 


Toliilfl. 


*is.;t(iy  r.' 
I2.i:ui  1:: 

27.402  (II 


21,682   17 


20,i;rj  4  1 

17,  MS  27 
7.2.{(1  :t7 


1S,H74  4  1 
3.212  1:1 
1.400  (H) 

$147, SOO  O'.' 
I  1 .7S()  (U> 


('l,,^Hs 

*i  .:ti  I  7  ' 
I .000  o" 
1 .  2s;i  (i'» 


1 1 

.10  1 
(l.'t.f. 

S22 

:io 

10 

141 
08(1 

35 
20 





^^^ 

SIR 
1 

.474 

.  S4  7 

OS 

I\' 


'Taiilkh   Kki.aiivk   ro  (Nuiniv    I*'in 


r>Hf» 


CImritable 

CiiAiuTiLifci       condiuial 


.vi<l«iil 


Dm 


|)M|..<t|.I.Mll 
rl.il.ll.'ii 


Mul.li.M'fl  hikI 
MllllulM 


Not. 

'Iiu.nlln.l 


IV 


»ll 

(UK 

:ii 

n> 

r.;i:i 

f.O 

•,\2 

IM 

Id 

H'2 

7(10  Hr. 

in 

:«u(i  or. 

17 

7:\:\ 

(i:i 

i:i 

l.'tU 

Mfi 

l!(l 

:»r.! 

VH 

lU 

21 H 

H7 

in 

f.r.:i 

1(7 

in.u7(> 

r.'i 

H 

:»•.!;» 

•,!0 

\H 

Mdfi 

M 

20 

2r,  I 

'IM 

22 

271 

r.i 

2(1 

or.K 

(lit 

21 

m;»'/ 

2H 

21 

;nH 

(Wl 

II 

o:.7 

(17 

17 

01  )n 

M 

(\ 

M.l 

r.:i 

«:tUA 

(IV  1 

.'•() 

JH 

H'll 

iiO 

»7 

170 

:»2 

22 

l(W 

10 

2 

iir. 

M2 

120  00| 

22 

i:ts 

u:» 

(HI 

M 

'.» 

(12M 

m 

7 

II  1 

\r, 

1 

k;i7 

M 

7 

1 1 1 

(U 

1 

•.!(»(  I 

H7 

IM 

■U)h 

11 

n 

r,.i7 

(ir, 

2 

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12 

1 

h;i7 

121 

1 

.or.ii 

(ir. 

1 

,017 

O.'i 

K 

.2(Kl 

/.(I 

:, 

.:i20  07I 

1 

.\K'A 

Hr. 

:y  1  1 

V.'.O 

2H 

■' 

.  1 1:» 

Hr. 

SS.OIH  21 
2,2i:»  10 
0,((I0  0(1 

I  ,n:io  00 
i,  io:t  m 

2H»  »2 

7.:«7U  HO 

H.U:i7  72 

lo.Hir*  w. 

1  .2(10  00 

2.;»7I    KM 

I  .  1,'M,  1 1 
7.200  21 
2.110    12 

ft, OH  I  07 
;{,0(1H  AH 

■.;.(iir.  0(1 
(Km  H(i 

7.'I(W>    IK 
1.00  00 

jfH I, r.r. I  2:1 

•1.227  71 


»2.l7r.  (HI 

1 .0(17  r.o 

2,772    M 

:»M7  (10 

'J,(lHO   M 

[\r>r,  (M» 

ft70  1x1 

n.r.M  01 

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Hid  7h 

1 . 2,17  7V 

0:10  00 

I  .r,M,  (III 

i.o.k;  7/ 

;i.r.r.o  1; 

1 .700  0( 

2.  Ill  21 

I  ,H/>0   (Ml 
I  ,  too   0(1 

000   0(1 
f.70  00 

»:«7.'.M0  77 

1,77:1  a7 


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12a 


Hi;j  50 


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1  1  .  KKl  7M 
21.710  2(1 

11,1117  1 
ft.  122  (i:» 

i:{.7ft;i  02 

ft. IHH  00 

»2(17   02 

2(i0   Of. 

2,0/>ft   01 

7  .'107  'III 

»77l    1(1 
40M    1  1 

1K120   00 
1  .Olf.   0(1 
1  ,f.7(l   (10 

1  ,02ft  (K) 
1  ,01ft   00 

(lyj)  00 

2ftO  00 
ftOO  0(1 
17ft  00 

1  .:joo  'I:» 

1 , 2:i;t  10 

ftfto  10 

4H0   Ml 

I'l.HJO   Oil 
i  .71/.  H7 
1  ,(122  00 

ftOO  20 
220  00 

.1,072  Mr. 
220  00 
212   00 

*  101,  (172  07 
iO,l(i7  20 

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i,(ir>2  (17 

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[Part  IV]     Tables  Kelative  to  County  Finance  58T 


TABLE  6i 

Defects  in  County  Treasurers'  Reports 
The  expenditures  included  in  this  table  are  paid  by  the  county 
treasurer  upon  certificates  of  audit  by  the  superintendent  of  the 
poor.  Until  recently  these  certificates  did  not  show  the  nature  of 
the  expenses  incurred,  and  in  a  few  counties  this  defect  has  not  been 
wholly  remedied. 

Improvident  poor: 

This  title  is  intended  to  include  the  support  of  all  persons  (except 
dependent  children  and  soldiers  and  sailors)  who  require  aid  from 
the  pubhc  by  reason  of  poverty  caused  in  any  other  way  than  by 
mental  or  physical  infirmities. 

Almshouse,  almshouse  inmates: 

For  the  items  included  under  these  titles,  see  description  of 
Table  58. 

Outside  relief: 
The  items  included  under  this  heading  are  — 

(a)  Services  of  overseers  of  the  poor; 

(b-c-d)  Extraordinary  expenses  for  this  purpose,  as  given  by 
county  treasurers; 

(e)  Transportation  of  poor; 

(f)  House  furnishings; 

(g)  Food  supphes; 
(h)  Clothing; 

(i-j)  Extraordinary  expenses  for  this  purpose; 
(k)  Physicians  and  medicines; 
(1)  Burial. 


588 


County  Government 


[Part 


Table  6i  —  Charitable 
Improvident  Poor 


Total 

Almshouse 

Almshouse 
inmates 

Outside 
relief 

Almshouse 
farm 

Not 
classified 

Class  I 

$337,185  53 
222,697  38 
307,207  23 

395.671  50 

101.672  07 

$70,730  67 
25,948  55 
58,435  22 

102,064  35 
37,383  70 

$169,603  03 

176,636  37 

151,145  98 

166,781  88 

34,445  96 

$51,256  67 
20,112  46 
31.913  67 
73,266  70 
11,416  53 

$17,577  39 

$28,017  97 

Class  II 

Class  III 

Class  IV 

Class  V      

27,198  59 
35,699  19 
18,425  88 

38,513  77 
17,859  38 

State 

$1,364,433  71 

$294,562  49 

$698,613  22 

$187,966  03 

$98,901  05 

$84,391  12 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester. 

Totals 

Averages 


1.  Onondaga. .  . 

2.  Albany 

3.  Oneida 

4.  Rensselaer... 

Totals 

Averages 

1.  Orange 

2.  Chautauqua. 

3.  Suffolk 

4.  Niagara 

6.  Ulster 

6.  St.  Lawrence 

7.  Schenectady. 

8.  Dutchess. . .  . 

9.  Nassau 

10.  Steuben 

11.  Jefiferson.  .  .  . 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus. 

Totals 

Averages 


$172,976  08 
82,861  90 
81,347  55 

CL. 

$42,349  24 

5,115  49 

23,265  74 

^.SS  I 
$81,244  63 
39,535  28 
48,823  12 

$15,929  34 

33,834  01 

1,493  32 

$5,434  90 
4,377  12 
7,765  37 

<$28,017  97 

$337,185  53 
112,395  17 

$70,730  47 
23,843  49 

$169,603  03 
56,534  34 

$51,256  67 
17,085  55 

$17,577  39 
5,859  13 

$28,017  97 
28,017  97 

$96,011  63: 
40,585  98 
43,209  56 
42,890  21 


$222,697  38 
55,674  34 


$12,567  28 
13,381  27 


CLASS  II 

$83,511  33 
35,460  72 
30,642  28 
27,022  04 


$25,948  55 
12,974  27 


$176,636  37 
44,159  09 


$12,500  30 
5,125  26 


2,486  90 


$20,112  46 
6,704  15 


CLASS  III 


$42,414  76 

2,682  39 

32.679  65 

11,475  17 

15,883  53 

17,072  10 
29,534  03 
21,383  05 
3,470  79 
22,291  37 

25,946  01 
28,666  02 
20,239  10 
19,704  50 
13,764  76 

$3,831  74 

$31,947  95 

$1,844  01 

2,682  39 

445  47 

1  44 

$4,791  06 

6.357  79 

2.404  03 

205  27 

3.731  92 
7,431  90 
4,914  46 

19,292  15 

6.654  93 

15.678  26 

8.483  24 
20,588  13 
6,899  00 
1,150  95 
9,325  24 

500  00 
14,401  38 

6.584  24 
2,414  77 

1.030  37 
1.514  00 
439  76 
2.319  84 
5,540  93 

9,365  25 
2,530  90 

3,826  57 

335  16 

i$8,794  67 

7,425  20 

6.600  76 
6,229  14 

2  9.480  00 

5.504  60 

'20.239  10 

5,727  12 
3,575  89 

9,273  98 
6,950  77 

2,886  01 
1,313  30 

1,817  39 
1,924  80 

$307,207  23 
20,480  41 

$58,435  22 
4,869  60 

$151,145  98 
11,626  61 

$31,913  67 
2.454  89 

$27,198  59 
3,399  82 

$38,513  77 
12.837  93 

1  Almshouse  accounts  before  poor  orders  were  itemized  by  superintendent  of  poor. 
' "  Resolution  appropriation." 

•  Superintendent  of  poor  and  county  orders. 

*  Lodging-house  maintenance,  $3,044.74;  inmates,  $19,659.35;  superintendent,  $5,313.88. 


IV] 


Tables  Relative  to  County  Finance 


589 


Table  6i  —  Charitable 

Improvident  Poor  —  concluded 


COUNTY 


i.  Saratoga. . . . 

2.  Montgomery 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 


6.  Wayne 

7.  Clinton.  ... 

8.  Washington. 

9.  Otsego 

10.  Rockland.  .  , 


11.  Franklin. 

12.  Delaware. 

13.  Fulton... 

14.  Columbia. 

15.  Allegany.  , 


16.  Madison.  . 

17.  Livingston. 

18.  Genesee. . . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.  . 

22.  Cortland. 


Totals. 
Averages. . 


1.  Sullivan. . 

2.  Essex 

3.  Orleans.  . 

4 .  Wyoming 

5.  Greene. . . 


6.  Seneca. . . 

7.  Tioga 

8.  Lewis. ... 

9.  Schoharie. 
10.  Yates.... 


1 1 .  Putnam . . 

12.  Schuyler. 

13.  Hamilton. 


Totals. 
Averages.  . 


Total 


Almshouse 


Almshouse 
inmates 


Outside 
relief 


Almshouse 
farm 


Not 
classified 


$11,604  31 
19,533  50 
32,114  16 


32.760  85 

16,396  95 
17,733  63 
13,139  85 
26,342  78 
19,248  87 

15,553  97 
15,970  59 
8,323  29 
18,805  51 
20,254  48 

22,271  51 
26,058  63 
21,832  28 
21,318  60 
11,957  67 

17,906  54 
6,543  53 


$395,671  50 
18,841  50 


CLASS  IV 
$2,929  81 
6,260  90 
6,479  95 


6,496  59 

6,159  20 
5,515  25 
4,944  73 
11,614  66 
5,018  S3 

1,341  73 


2,988  47 
5,207  94 
3,802  91 

6,893  46 
7,600  85 
2,663  60 
5,422  73 
4,479  72 

4,775  58 
1,467  44 


$102,064  35 
5,103  21 


$6,377  07 

9,888  83 

11.254  16 


10,382  11 

7,170  31 

8,988  55 

5,661  59 

13,460  57 

12,528  19 

2.893  91 


5,269  82 
9,733  71 
5,343  41 

7,029  28 

13,029  21 

14,162  81 

5,576  02 

6,855  07 

7.768  58 
3,408  68 


$166,781  88 
8,339  09 


$1,202  76 

3,383  77 

12,310  53 


15,882  15 

3,067  44 
2,640  66 
2,533  53 
1,267  55 
16  00 

9,149  41 


65  00 

944  98 

5,876  72 

3,079  60 

5,428  57 

2,640  88 

662  61 

622  88 

2,230  88 
260  78 


$73,266  70 
3.363  33 


$1,094  67 


2,069  52 


589  17 


1,685  85 
2.168  92 


2,918  88 
5,231  44 

3,380  38 


2,364  99 
9.657  24 


3,131  50 
1,406  63 


$35,699  19 
2,974  93 


•$15,970  59 


M,888  79 


$17,859  38 
8.929  69 


CLASS  V 


$15,396  93 
11,166  78 
21,740  26 


11,414  74 


5,422  63 

13,753  92 

5,188  99 


14,819  95 
1,745  87 
1,022  00 


$101,672  07 
10,167  20 


$14,929  15 


7,004  08 


1,390  43 


3,511  82 
5,071  89 
1,080  10 


4,396  23 


$37,383  70 
5,340  52 


$100  00 


9,888  68 


7,566  05 


5,720  12 
2.906  65 


8.264  46 


$34,445  96 
5,740  99 


$843  75 


2,346  01 


1,910  81 

1,113  57 

275  26 


2,159  26 
1,745  87 
1,022  00 


$11,416  53 
1,427  06 


$367  78 

11,166  78 

4,003  75 


112  25 


1.848  34 
926  98 


$18,425  88 
3.070  98 


»  Orders  issued  by  superintendent  of  poor. 
*  Administration,  superintendent  of  poor. 


[Part  IV]     Tables  Eelative  to  County  Finance  591 


TABLE  62 

Defective  Poor 
Defective  poor: 

This  title  is  intended  to  include  all  persons  who  require  aid  from 
the  public  on  account  of  mental  or  physical  infirmities,  either  of  a 
temporary  or  of  a  permanent  nature.  It  does  not  include  the  deaf- 
mutes  or  bhnd  whose  support  is  classed  under  educational. 

Items  included  under  headings: 

For  the  items  included  under  the  headings  of  columns  2  to  4  and 
6  to  8,  see  descriptions  of  Table  58. 

For  the  items  included  under  column  5  see  description  of  Table  46. 

Insane: 

The  expenditures  here  included  are  those  for  the  commitment  of 
insane  persons  to  State  institutions,  paid  by  the  county  treasurer 
upon  audit  of  the  judge  or  justice  committing  such  persons. 

A  few  counties  seem  to  be  paying  private  institutions  for  the  care 
of  insane  persons. 

Epileptics,  feeble-minded: 

The  expenditures  here  included  are  for  the  amounts  paid  State 
institutions  for  the  care  and  support  of  patients. 


592 


County  Government 


[Part 


Table  62  — 
Defective 


Total 

County 
hospital 

County 
hospital 
inmates 

Hospitals 

Superin- 
tendent 
tuberculosis 
hospital 

Class  I 

$238,786  65 

147,224  84 

124,966  43 

114,320  28 

14,874  08 

$4,385  49 

$85,273  41 
6,122  11 
5,906  41 
2,217  84 

$60,647  56 

26,387  26 

12,501  22 

33,157  36 

4,562  49 

$6,261  96 

Class  II           

6,546  82 

Class  III 

ioo  66 

1,431   14 
7.247  43 

5,540  74 

Class  IV 

5,800  53 

Cla'^s  V 

State    

$640,172  28 

$13,164  06 

$99,519  77 

$137,255  89 

$24,150  03 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester. . , 


Totals . 
Averages. .  . 


1.  Onondaga. 

2.  Albany 

3.  Oneida.  .  .  . 

4.  Rensselaer. 


Totals. 
Averages.  .  , 


$104,930  24 

119.468  51 

14.387  90 

$39,219  44 
33,086  90 
12,967  07 

$57,052  83 
3,594  73 

CLASS 

$4,385  49 

$6,261  96 

$238,786  65 
79.595  55 

$4,385  49 
4,385  49 

$85,273  41 
28,424  47 

$60,647  56 
30,323  78 

$6,261  96 
6.261  96 

$20,283  32 
36,336  14 
56,908  37 
33.697  01 

$6,122  111     $13,089  41 

CLASS 

4.418  09 
8.879  76 

$4,255  84 

2.290  98 

$147,224  84 
36.801  21 

$6,122  11 
6.122  11 

$26,387  26 
8,795  75 

$6,546  82 

3,273  41 

$21,668  29 

1,743  03 

3,292  59 

10,100  18 

8,852  59 

2,526  49 
32.095  70 
10,615  10 

9,157  27 
561  88 

1,014   16 
6.920  24 
12,938  29 
1.452  53 
2.028  09 

CLASg 
$1,763  72 

2.  Chautauqua 

3    Suffolk 



1,425  00 

$535  76 

4,306  58 

184  00 

121  00 
1,232  53 
1,100  42 
3,603  14 

4.  Niagara 

5    L'lster 

$1,867  28 

6    St.  Lawrence 

4,039  13 

102  02 

9.  Nassau                           i 

10    Steuben                          i 

12    Broome                           1 



1,300  00 

14.  Cayuga 1 

$100  00 

394  20 
1,023  59 

950  66 

Totals ! 

Average.s ] 

I 

$124,966  43 
8,331  08 

$100  00 
100  00 

$5,906  41 
2,953  20 

$12,501  22 
1,389  02 

$5,540  74 
1,108  14 



IV] 


Tables  Relative  to  County  Finance 


593 


Charitable 

Poor 


Tubercu- 
losis 
hospital 

Tubercu- 
losis 
hospital 
inmates 

Tubercu- 
losis 

hospital 
farm 

Insane 

Epileptics 

Feeble- 
minded 

Not 
classified 

$20,396  13 

ai,349  20 

33.342  06 

19,798  85 

446  31 

$45,094  92 

57,197  84 

43,128  21 

31,678  21 

60  00 

$3,906  07 

$9,103  39 

9,781  80 

11,287  98 

15.024  59 

1,851  85 

$2,639  49 

1,657  90 

8,116  89 

1,989  90 

366  00 

$1,078  23 

8,181  91 

3,819  38 

3.221  86 

340  00 

I 

II 

29  71 

$1,193  83 

III 
IV 

V 

$105,332  55 

$177,159  18 

$3,935  78 

$47,049  61 

$14,770  18 

$16,641  38 

$1,193  83 

State 

$7,460  40 

1,362  84 

280  15 

$1,197  57 
799  47 
642  45 

$20,396  13 

$45,094  92 

$3,906  07 

$580  66 
498  23 



$20,396  13 
20,396  13 

$45,094  92 
45,094  92 

$3,906  07 
3,906  07 

$9,103  39 
3,034  46 

$2,639  49 
879  83 

$1,078  23 
539  11 

$511  80 
556  07 
285  93 
304  10 

$560  00 

6,083  91 

1,358  00 

180  00 

$24,860  75 
17,958  84 
14,378  25 



$4,835  41 
1,570  03 
3,376  36 

$27,061  64 
4  287  56 

$31,349  20 
15  674  60 

$57,197  84 
19,065  94 

$9,781  80 
3,360  60 

$1,657  90 
414  47 

$8,181  91 
2,045  47 

III 


$8,108  50 

$9,307  32 

$29  71 

$1,110  38 

35  95 

129  28 

521  20 

535  00 

897  00 
535  06 

$1,348  66 

162  52 

2,572  43 

2,595  12 

133  59 

214  66 
227  35 
243  20 

$119  56 

55  12 

810  00 

c  000  00 

100  00 

1,410  70 

524  00 

$1,193  83 

5,940  91 

18,608  00 
8,747  48 

5,554  13 

361  88 
146  41 

200  00 

320  00 
180  00 

547  75 
274  83 
345  64 
747  26 
54  50 

6.465  41 

11  292  65 

111  07 

100  00 

$33,342  06 
8,335  51 

$43,128  21 
10,782  05 

$29  71 
29  71 

$11,287  98 
868  30 

$8,116  89 
735  17 

$3,819  38 
381  93 

$1,193  83 
1,193  83 

594 


County  Government 


[Part 


Table  62  — 
Defective 


COUNTY 


Total 


County 
hospital 


County 
hospital 
inmates 


Hospitals 


Superin- 
tendent 
tuberculosis 
hospital 


1.  Saratoga 

$7,170  32 

22,468  16 

2.115  82 

120  00 

22,138  93 

641  50 
2,628  66 
7,411   15 
1,837  54 
7,111  61 

1,296  87 

$1,296  26 

$831  84 

$241  00 
702  55 
379  65 

CLASS 

2.  Montgomery 

$1  785  82 

3.  Herkimer 

4.  Chemung 

5.  Ontario 

5,249  69 

1   100  40 

6.  Wayne 

7.  Clinton 

1,193  21 
6.259  85 

8.  Washington 

9.  Otsego 

64  18 
70  70 

986  00 

10.  Rockland 

6.319  00 

861  96 

11.  Franklin 

12.  Delaware 

13.  Fulton 

13,405  44 
5,547  65 
2,879  12 

837  98 
1,124  35 
1,056  65 
1,017  05 
8,266  56 

3,320  07 
1,924  85 

1  468  38 

14.  Columbia 

4,968  33 
1,655  52 

343  69 

343  00 

1,056  65 

114  40 

15.  Allegany 

16.  Madison 

17.  Livingston 

18.  Genesee 

19.  Chenango 

20.  Tompkins 

1  445  93 

21.  Warren 

2,304  86 
1.164  00 

22.  Cortland 

400  00 

Totals 

$114,320  28 
5,443  85 

$1,431  14 
477  04 

$2,217  84 
739  28 

$33,157  36 
822  33 

$5,800  53 
1,450  13 

Averages       

1.  Sullivan 

$267  02 

269  65 

2,955  61 

$45  45 

CLASS 

2.  Essex 

3.  Orleans 

2,740  31 

4.  Wyoming 

5.  Greene 

7,297  43 

$7,247  43 

6.  Seneca 

7.  Tioga 

1,390  43 

1.233  49 

550  19 

1,315  23 
322  00 

8.  Lewis 



9.  Schoharie 

10.  Yates 



11.  Putnam 

590  26 
220  00 

139  50 

12.  Schuyler 

13.  Hamilton 

Totals 

$14,874  08 
1,652  67 

$7,247  43 
7,247  43 

$4,562  49 
912  45 

Averages 

IV] 


Tables  Kelative  to  County  Finance 


595 


Charitable 

Poor  —  concluded 


Tubercu- 
losis 
hospital 


Tubercu- 
losis 
hospital 
inmates 


Tubercu- 
losis 

hospital 
farm 


Insane 


Epileptics 


Feeble- 
minded 


Not 
classified 


$681  00 
6,579  20 

$3,911  43 

2,119  95 

1,561  72 

120  00 

470  65 

494  92 
635  85 
233  40 
545  10 
400  95 

295  85 

$208  79 

177  93 

96  54 

$16,982  ii 

$120  00 
60  34 

17  57 

6,641  12 

8,358  72 

138  35 

106  58 
70  31 
82  45 
42  26 

175  54 

119  06 

180  00 

40  00 
729  29 
835  45 
200  00 
145  42 

20  00 

3,863  62 

7,321  49 

534  47 
184  22 
413  75 

337  17 
645  49 

157  48 

88  74 

222  75 

77  12 

75  86 

60  00 
306  36 
225  00 

80  00 
60  00 

362  10 

812  51 
51  10 

915  21 
340  85 

50  14 
100  00 

40  00 

1  654  24 

5,015  29 

100  00 
20  00 

$19,798  85 
2,828  40 

$31,678  21 
7,919  55 

$15,024  59 
751  22 

$1,989  90 
117  05 



$3,221  86 
189  52 

j 



V 

$20  00     $61  571    $140  00 

269  65 
163  00 

52  30 

150  00 



75  20 
356  95 
295  00 

$446  31 

28  23 
175  19 

80  00 
80  00 

$60  00 

302  05 
220  00 

48  71 

40  00 

t,$446  31 
^  446  31 

$60  00 
60  00 

$1,851  85 
205  76 

$366  00 
73  20 

$340  00 

85  00 

■'       b-ri 

[Part  IV]     Tables  Relative  to  County  Finance  597 


TABLE  63 

Expenditures  for  Dependent  Children 
County  agent  for  placing  dependent  children: 

The  expenditures  here  included  are  in  some  instances  for  the 
services  and  expenses  of  an  assistant  to  the  superintendent  of  poor 
or  for  a  special  county  officer  appointed  (authority  questionable)  for 
this  purpose. 

In  most  counties,  however,  the  amount  represents  the  payment 
to  a  society  as  a  contribution  toward  the  services  and  expenses  of  a 
person  employed  by  such  society  for  supervision  of  charities  relative 
to  children. 

County  orphanage,  county  orphanage  inmates: 

For  the  items  included  under  these  titles  see  description  of 
Table  58. 

Municipal  orphan  asylums: 

The  items  here  included  are  amounts  paid  city  orphan  asylums 
for  the  care  and  support  of  ciiildren.  Usually  the  amount  is  fixed 
by  contract  at  a  per  diem  or  per  week  charge. 

Private  orphan  asylums: 

For  the  defects  in  county  treasurers'  reports  relative  to  the  division 
of  the  expenditures  to  institutions  caring  for  children,  either  as 
private  reform  schools  or  private  orphan  asylums,  see  description  of 
Table  58. 

The  amounts  here  included  are  for  payments  to  such  institutions, 
usually  at  a  fixed  rate  per  day,  week,  month  or  year. 

Orphans  in  families: 

The  amounts  here  included  are  amounts  paid  for  the  care  of 
dependent  children  elsewhere  than  in  institutions. 


598 


County  Government 


[Part 


Table  63  —  Charitable 

Dependent  Children 


Clas3  I 

Class  II 

Class  III 

Class  IV 

Class  V 

State 

COUNTY 

1.  Erie 

2.  Monroe.  .  .  . 

3.  Westchester 

Totals 

Averages 


Totals 


$274,145  17 

232,381  29 

133,291  25 

84,554  23 

4,944  92 


$729,316 


County 
agent  for 

placing 
dependent 

children 


County 
orphanage 


$40,612  96 
4,674  10 
8.153  34 
5,483  13 


$579  43 


$58,923  53 


620  50 
201   10 


$1,401  03 


County 

orphanage 

inmates 


$2,048  40 


2,803  04 

6,184  98 

54  83 


$11,091  25 


Municipal 
orphan 
asylums 


$24,704  81 

34,461  73 

13.541  32 

9,296  97 

2,832  02 


$84,836  85 


Private 
orphan 
asylums 


$179,134  20 

193,245  46 

100,267  91 

59,377  98 

1,872  07 


$533,897  62 


Orphans 

in 
families 


$27,065  37 


7,905  14 

4,010  07 

186  00 


$39,166  58 


$131,085  30    $8,659  84  . 
40,455  21i   29,381  Olj 
102,604  66,     2,572  11  . 

CLASS 

I 

$21,710  72 
$2,994  09 

$73,849  70 

$26,865  0  4 

$579  43 



$2,048  40 

5,452  28 
99,832  22 



200  33 

$274,145  17  $40,612  96 
91,381  721    13,537  65 

$579  43 
579  43 

$2,048  40 
2,048  40 

$24,704  81 
12,350  40 

$179,134  20 
59,711  40 

$27,065  37 
13,532  68 

$42,276  55    SI. 809  36 

CLASS  ] 

I 

$34,461  731     S6.005  46 

2.  Albany 

92,784  72 
74,088  31 
23,231  71 

92,784  72 
71,223  57 
23,231  71 

3.  Oneida 

2,864  74 

4.  Rensselaer 

Totals 

$232,381  29 
58,095  32 

$4,674  10 
2,3,37  05 

$34,461  73 
34,461  73 

$193,245  46 
48,311  36 

Averages 

1.  Orange  .    ... 

$10,077  28 

11,851  49 

13,295  67 

10,671  56 

6,104  49 

$1,225  00 
1,150  00 

CLASS  I 
$520  50 

II 
$2,803  04 

$5,528  74 

10,701  49 

13,195  67 

4,870  17 

5,204  49 

3.  Suffolk 

100  00 

4.  Niagara 

900  00 
900  00 

$4,859  39 

$42  00 

5.  Ulster 

6.  St.  Lawrence 



4,904  02 
12,836  93 
2,877  16 

1,678  80 
2,299  54 

634  86 
5,169  91 
2,877  16 

1,014  39 

i,575  97 

8.  Dutchess 

5,367  48 

10.  Steuben 

11.  Jefferson 

1,037  94 
47,119  90 

1,037  94 
46,200  21 

12.  Broome 

919  69 

13.  Oswego 

14.  Cayuga 

12,192  65 
322  16 



12,i92  65 
322  16 

15.  Cattaraugus 

Totals 

$133,291  25 
11,107  60 

$8,153  34 
1,358  89 

$620  50 
310  25 

$2,803  04 
2,803  04 

$13,541  32 
3,385  33 



$100,267  91 
10,026  79 

$7,905  14 
1,976  28 

IV] 


Tables  Relative  to  County  Finance 


599 


Table  63  —  Charitable 

Dependent  Children  —  concluded 


COUNTY 


Tot-A\i 


County 
agent  for 

placing 
dependent 

children 


County 
orphanage 


County 
orphanage 

inmates 


Municipal 
orphan 
asylums 


Private 
orphan 
asylums 


$8,018  21 
2,243  10 
6,640  06 
1,530  00 
4,103  93 

284  92 

7,379  80 

8,937  72 

10,845  12 

1,260  90 

2,374  88 

CLASS  r 

V 

$8,012  21             $6  00 

2.  Montgomery. 

$474  88 

853  29 

1,530  00 

1,719  35 
5,309  54 

48  87 

477  23 

4.  Chemung 

$130  35 

3,973  58 

284  92 

6.  Wayne 

7.  Clinton 

7,379  80 

916  66 

8,021   06 

10,845  12 

52  60 

2,374  88 

9.  Otsego 

10.  Rockland     .  .  . 

1,208  30 

11.  Franklin 

12    Delaware 

13.  Fulton.    .    . 

i,525  41 
7,290  21 
2,419  12 

5,081  97 
3,968  58 

1,525  41 
5,986  10 
1,869  62 

$1,304  11 

15.  Allegany 

549  50 

$201   10 

4,880  87 

3,509  58 

459  00 

18.  Genesee 

19.  Chenango.  .  .  . 

20.  Tompkins 

21.  Warren 

2,015  96 
668  86 

7,465  48 
500  00 

2,6i5  96 
88  22 

3,789  83 

580  64 
1,206  18 

2,469  47 

22.  Cortland 

500  00 

Totals 

Averages 

$84,554  23 
4,227  71 

$5,483  13 
913  85 

$201   10 
201  10 

$6,184  98 
3,092  49 

$9,296  97 
2,324  24 

$59,377  98 
3,711   12 

$4,010  07 
668  34 

1.  Sullivan 

$711  46 

CLASS  \ 

T 

$771  46 

2.  Essex 

3.  Orleans 

408  11 

408  11 

4    W^yoming 

6.  Seneca 

7    Tioga 

8.  Lewis 

480  50 

480  50 

9    Schoharie 

10.  Yates 

11.  Putnam 

3,072  85 

$54  83 

$2,832  02 

$186  00 

12    Schuyler 

13.  Hamilton 

212  00 

212  00 

Totals 

$4,944  92 
988  98 

$54  83 
54  83 

$2,832  02 
2,832  02 

$1,872  07 
468  01 

$186  00 

186  00 

[Part  IV]   Tabl7<]s  Kelative  to  County  Finance  601 


Table  64 

Expenses  for  Soldiers  and  Sailors 
The  amounts  included  under  this  title  are  for  expenditures  incurred 
pursuant  to  the  Poor  Law,  for  dependent  soldiers  and  sailors. 


C^02 


County  Goveknjmets^t 


[Part 


Table  64  —  Charitable 
Soldiers  and  Sailors 


Total 

Soldiers' 
relief 

Soldiers' 
burials 

Soldiers' 
headstones 

Class  I 

$23,334  75 

17,864  04 

29,492  90 

37,240  77 

7,835  00 

$10,425  00 

2, 100  00 

13,237  77 

$10,576  00 

15,414  79 

24,522  40 

20,427  50 

6,880  00 

$2,333  75 

Class  II            

2,449  25 

Class  III 

2,870  50 

Class  IV 

3,575  50 

Class  V 

955  00 

State 

$115,767  46 

$25,762  77 

$77,820  69 

$12,184  00 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester .... 


Totals. 
Averages.  .  .  . 


CLA 

$2,932  75 

6.807  00 

13,595  00 

SS 

I 

$75  00 

S2.384  00 
5,442  00 
2,750  00 

$473  75 
1 . 365  00 

10,350  00 

495  00 

$23,334  75 

7,778  25 

S10,425  00 
5,212  50 

$10,576  00 
3,525  33 

$2,333  75 
777  58 

CLASS  II 


1.  Onondaga. 

2.  Albany.  .  . 

3.  Oneida 

4.  Rensselaer. 


Totals. 
Averages.  .  .  . 


$5,284  25 
5.230  00 
2,616  50 
4,733  29 

$4,700  00 
4.210  00 
2,071   50 
4,433  29 

$584  25 

1.020  00 

545  00 
300  00 

$17,864  04 
4,466  01 

$15,414  79 
3,853  69 

$2,449  25 

612  31 

CLAe 

$3,360  00 

1,740  00 

615  50 

985  00 

2,280  00 

945  00 
900  00 

5,020  00 
320  00 

3,660  00 

3,468  00 
2,805  00 

5S  III 

$2,700  00 

1,440  00 

420  00 

850  00 

2,280  00 

945  00 
850  00 

3,470  00 
275  00 

3,330  00 

3,168  00 
2.600  00 

$660  00 

300  00 

3    Suffolk 

195  50 

135  00 

5.  Ulster           

6    St   Lawrence 

50  00 

8    Dutchess 

$1,550  00 

45  00 

10.  Steuben             

330  00 

300  00 

12.  Broome 

100  00 

105  00 

13    Oswego 

14.  Cayuga    

1,484  40 
1,910  00 

450  00 

644  40 
1,550  00 

390  00 

15    Cattaraugus 

360  00 

Totals 

$29,492  90 
2,106  63 

$2,100  00 
700  00 

$24,522  40 
1,751  60 

$2,870  50 

260  95 

IV] 


Tables  Relative  to  County  Finance 


603 


Table  64  —  Charitable 

Soldiers  and  Sailors  —  concluded 


county 


1.  Saratoga. . . . 

2.  Montgomery. 

3.  Herkimer.  .  . 

4.  Chemung.  .  . 

5.  Ontario 


6.  Wayne 

7.  Clinton .... 

8.  Washington. 

9.  Otsego 

10.  Rockland.  .  . 


11.  Franklin.  . 

12.  Delaware.. 

13.  Fulton 

14.  Columbia. 

15.  Allegany.  . 

16.  Madison.  . 

17.  Livingston. 

18.  Genesee. . . 

19.  Chenango. 

20.  Tompkins. 


21.  Warren.  . 

22.  Cortland. 


Totals. 

Averages.  .  .  . 


Total 


Soldiers' 
relief 


Soldiers' 
burials 


Soldiers' 
headstones 


CLASS  IV 
$2,475  00 
1,067  50 
2,772  14 

387  00  

4,689  54 


555  00 

570  00 

5,511  00 

1,105  00 

846  75 

1,237  72 
930  00 
1,535  00 
1,936  75 
3,559  13 

1,709  00 
2,144  24 


1,850  00 
1,100  00 


690  00 
570  00 


$37,240  77 
1,773  37 


$100  00 

200  00 

1,502  14 


3,229  54 


3.559  00 


197  72 
25  06 


2,695  13 
1,' 704 '24 


25  00 


$2,150  00 

837  50 

1,150  00 


1,250  00 

420  00 
495  00 
1,712  00 
880  00 
680  00 

875  00 

885  00 

1,150  00 

1,750  00 

804  00 

1,379  00 
350  00 


1,550  00 
950  00 


630  00 
530  00 


$20,427  50 
1,021  37 


$225  00 

30  00 

120  00 

387  00 

210  00 

135  00 
75  00 
240  00 
225  00 
166  75 

165  00 

45  00 

360  00 

186  75 

60  00 

330  00 
90  00 


300  00 
150  00 


60  00 
15  00 


$3,575  50 
170  26 


1 .  Sullivan 

CLA 

$620  00 

SS  V 

$455  00 

$165  00 

2.  Essex 

3.  Orleans 

1,015  00 

775  00 

240  00 

5.  Greene 

1,570  00 

1,570  00 

6.  Seneca 

7    Tioga             

1,925  00 

1,045  00 

675  00 

1,700  00 
850  00 
630  00 

225  00 

8.  Lewis 

195  00 

9.  Schoharie 

45  00 

10.  Yates 

11.  Putnam 

250  00 
560  00 
175  00 

250  00 
500  00 
150  00 

12    Schuyler      

60  00 

13.  Hamilton 

25  00 

Totals 

S7,835  00 
870  55 

$6,880  00 
764  44 

$955  00 

Averao'es               

136  42 

[Part  IV]    Tables  Relative  to  County  Finance  605 


TABLE  65 

Expenses  for  Highway  Maintenance 
Superintendent  of  highways: 

For  the  items  included  under  this  title  see  description  of  Table  46- 

County  line  bridges: 

The  expenditures  included  under  this  heading  are  for  the  shares 
of  the  counties  in  the  maintenance  of  bridges  over  streams  forming 
boundary  lines  between  counties. 

County  road  maintenance: 

The  expenditures  here  included  are  for  the  repair  and  improvement 
of  county  roads  (see  Highway  Law,  section  108).  Payments  are 
made  upon  audit  of  the  board  of  supervisors. 

State  and  county  highways: 

The  amounts  here  included  are  paid  upon  drafts  from  the  State 
Highway  Department  for  the  repair  and  improvement  of  State  and 
county  highways  from  the  funds  indicated. 

In  a  number  of  counties  the  report  of  the  county  treasurer  does 
not  show  the  funds  from  which  such  payments  were  made.  Where 
the  reports  are  so  defective,  the  amount  has  been  entered  under 
not  classified. 

The  following  shows  the  total  cost  of  the  maintenance  of  such 
highways : 

From  State  funds $2,632,935  80 

From  town  funds 177,692  03 

From  village  funds 45,643  22 

Not  classified 731 ,465  61 


$3,587,736  66 


Indian  reservation  highways: 

The  amount  paid  upon  drafts  of  the  Highway  Department  from 
State  funds  deposited  with  the  county  treasurer. 


606 


County  Government 


[Part 


Table  65  — 


Total 


Class  I  

Class  II  

Class  III 

Class  IV 

Class  V 

State 

COUNTY 

1.  Erie 

2.  Monroe 

3.  Westchester .  .  .  , 

Totals 

Averages 

1.  Onondaga 

2.  Albany 

3.  Oneida 

4.  Rensselaer 

Totals 

Averages 

1.  Orange 

2.  Chautauqua.  .  . 

3.  Siiffolk 

4.  Niagara 

5.  Ulster 

6.  St.  Lawrence.  .  . 

7.  Schenectady.  .  . 

8.  Dutchess , 

9.  Nassau 

10.  Steuben 

11.  Jefiferson 

12.  Broome 

13.  Oswego 

14.  Cayuga 

15.  Cattaraugus.  .  .  . 

Totals 

Averages 


1  From  State,  town  and  village  funds. 

2  Town  and  villages. 


$631,495  15 

767,165  50 

1,940.670  60 

1,220.411  50 

264.581  55 


$4,824,324  30 


Administrative. 
Superin- 
tendent of 
highways 


$30,665  76 
45,871  27 
40,585  75 
46,310  97 
18,038  88 

$181,472  63 


$317,599  93 
153,568  73 
160,326  49 


$631,495  15 
210,498  38 


$252,727  39 
240,125  10 
155,323  10 
118,989  91 


$767,165  50 
191,791  37 


County  line 
bridges 


$3,371  41 

86.339  31 
16.717  13 

48.340  21 
1,099  32 


$155,867  38 


County  road 
maintenance 


$13,671  551 
9.785  14 
7,209  07 


$30,665  76 
10,221   92 


$55,970  14 
33.247  13 

707,733  71 

48,970  33 

2.850  22 


$848,771  53 


CLAS^ 


$56  41 

$49,153  6'^ 
6,816  45 

3.315  00 

$3,371  41 
1,135  70 

$55,970  14 
27,985  07 

CLASS 


$32,446  94 
3,334  77 
6,609  06 
3.480  50 

$79,170  63 
7;i68'68 

$6,886  89 
26.360  24 

$45,871  27 
11,467  81 

$86,339  31 
43,169  65 

$33,247  13 
16,623  56 

$185,868  051 

12,929  80! 

73,408  661 

55,034  48 

108,463  63 

104,012  06 
92,815  00 
86,639  74 

764,345  22 
71,272  53 

161,262  Oil 
77,450  741 
57,735  18; 

'60,192  49 
29,241  01 ; 

$3,033  33 ( 
1.715  78 
3.247  38 
2,253  31 
4,645  01 

3,170  65 
2.017  72 
3.185  98 
2.172  64 
2,828  22 

3.459  72 
2.052  07 
2,910  92 
2,122  58 
1,769  44 

$7,021  62 

CLASS 

1.076  51 

762  53 

$25  00 

929  24 

6.490  66 

707,708  71 

43  12 
393  45 

3$1.940.670  60, 
129.378  04 

$40,585  75 
2,705  71 

$16,717  13 
2,388  17 

$707,733  71 
353,866  85 

IV] 


Tables  Relative  to  County  Finance 


60Y 


Highway  Maintenance 


State  and  Cou 

VTY  Highways 

Indian 
reservation 
highways 

Total 
maintenance 

From 
State 
funds 

08 
99 
35 
96 
42 

From 
town 
funds 

From 
village 
funds 

Not 
classified 

$472,012 
229,796 
917,177 
811,805 
202,143 

$24,697  29 

7,628  71 

48,423  82 

78,120  35 

18,821   86 

$38,201  40 

578  37 

2,012   12 

4,344  26 

507  07 

$293  58 

358,581  53 

191,014  42 

160,455  30 

21,120  78 

$6,283  49 

5,122   19 

17,007  30 

22,064   12 

$600,829  39 

721,294  23 

1,900,085  85 

1,174,100  53 

246,542  67 

$2,632,935 

80 

$177,692  03 

$45,643  22 

$731,465  61 

$50,477  10 

$4,642,852  67 

$210,428  87 

$37,712  34 
112  00 
377  06 

i$293  58 

$6,283  49 

$303,928  38 
143,783  59 
153,117  42 

124,386  35 

$12,468  79 
12,228  50 

137,196  86 



$472,012  08 
157,334  02 

$24,697  29 
12,348  64 

$38,201  40 
12,733  80 

1 $293  58 
1  293  58 

$6,283  49 
6,283  49 

$600,829  39 
200,276  46 

$120,893  66 

$7,628  71 

$578  37 

$5,122   19 

$220,280  45 

1  $210,430  09 

1  141,545  36 

2  6,606  08 

236,790  33 

148,714  04 

108,903  33 

115  509  41 

$229,796  99 
114,898  49 

$7,628  71 
7,628  71 

$578  37 
578  37 

$358,581   53 
119,527  17 

$5,122  19 
5,122  19 

$721,294  23 
180,323  55 

III 


$165,829  89 

$9,983  21 

777  90 

3,046  18 

3,189  62 

6,354  84 

$182,834  72 

11,214  02 

70,161  28 

52,781    17 

103,818  62 

100,841  41 
90,797  28 
83.453  76 

762,172  58 
68,444  31 

157,802  29 
75,397  67 
54,824  26 
58,070  91 
27.471  57 

10,265  22 
65  878  34 

$119  50 
160  25 

$51  40 

44,110  22 

5,481  33 

96  227  25 

449  00 

94,305  68 

2 $6,535  73 
89,868  04 

73  645  84 

9,370  50 
2.446  16 

437  42 

45,527  05 



2  68,444  31 
2  10,562  79 

147  239  50 

70,717  23 

4,680  44 
4.627  90 
3.947  07 

49,517  41 

678  95 
167  00 

53,913  72 

2  15.603  55 

11,474  57 

$917,177  35 
76,431  44 

$48,423  82 
4,842  38 

$2,012   12 
335  35 

$191,014  42 
38,202  88 

$17,007  30 
5,668  93 

$1,900,085  85 
126,672  39 



» Error  of  $1.00  in  footing  of  treasurer's  report,  Cayuga  county. 


608 


County  Government 


[Part 


Table  65  —  Highway 


Total 


Administrative 
Superin- 
tendent of 
highways 


County  line 
bridges 


County  road 
maintenance 


1    Saratoga 

$131,886  36 

67,014  47 

124,096  21 

41,946  92 

47,705  53 

26,958  96 
65,393  93 
31,461  41 
78,569  65 
72,704  52 

86,903  44 
23,810  85 
62,326  65 
47,018  13 
31,578  80 

16,897  83 
27,028  18 
28,890  46 
73,040  31 
54,808  61 

46,557  62 
33,812  66 

$4,516  33 
2,104  40 
1,672  36 
1,475  81 

1.983  22 

2,019  55 
2,000  00 
1,950  97 
2,131  64 
2,112  47 

2,269  73 
2,375  00 
1,671   76 
3,697  45 
2,015  22 

2,780  44 
1,790  59 
1,210  72 
1,293  88 
1,625  70 

1.984  48 
1.629  25 

$33,616  41 

344  20 

3,345  78 

152  31 

CLASS 

3    Herkimer                   

4    Chemung 

5    Ontario          

■ 

6    Wayne 

7    Clinton               

6,751  40 
478  58 

9    Otsego       

10    Rockland 

$30  587  13 

11    Franklin              

17  141  80 

425  44 
5  49 

13    Fulton           

15    Allegany      

16  89 
223  11 

17    Livingston           

205  40 

19    Chenango    

130  60 

20    Tompkins         .            .... 

36  00 

21    Warren            

2,850  00 

1 , 000  00 

22.  Cortland 

Totals               .    . 

$1,220,411  50 

$46,310  97 

$48,340  21 

$48  970  33 



CLASS 


$33,622  14 
30,296  76 
46,364  54 

$2,362  99 
1,700  00 
2,040  26 

$850  15 

$1,240  22 

2    Essex     

3.  Orleans 

4.  Wyoming 

5.  Greene 

31.588  72 

1,600  00 

6.  Seneca  

7.  Tioga 

23,548  44 
24,803  86 
10,799  96 

1,369  44 
2,963  33 
1,748  40 

88  33 

8.  Lewis 

9    Schoharie .         

160  84 

10.  Yates 

11.  Putnam       

23,949  98 

6,898  65 

32,708  50 

1,219  20 

939  26 

2,096  00 



1   610  00 

12.  Schuyler 

13.  Hamilton    



Totals 

$264,581  55 

$18,038  88 

$1,099  32 

$2,850  22 

Averages 

1  From  State,  town  and  village  funds 

2  Chasm  road  repairs. 


IV] 


Tables  Eelative  to  County  Finance 


609 


Maintenance  —  concluded 


State  and  County  Highways 


From 
State 
funds 


From 
town 
funds 


From 
village 
funds 


Not 
classified 


Indian 

reservation 

highways 


Total 
maintenance 


IV 


$89,435  97 

$4,308  65 

$9  00 

$127,370  03 

64,910  07 

122,423  85 

40,471  11 

45,722  31 

24,939  41 
63,393  93 
29,510  44 
76,438  01 
70,592  05 

84,633  71 
21,435  85 
60,654  89 
43,320  68 
29,563  58 

14,117  39 
25,237  59 
27,679  74 
71,746  43 

53.182  91 

44,573  14 

32.183  41 

1  $64,565  87 

lis  294  32 

4,438  54 
2,597  13 
7,800  44 

1,862  56 
6,997  55 

1,345  21 
304  00 

37  417  67 

37  921  87 

23  076  85 

56  162  38 

234  00 

122,759  04 

71  621  03 

3,695  29 
15,889  47 

3,609  11 
2  846  92 

643  11 
926  95 

74  20 
9';ix   no 

23  188  50 

45,343  97 
17  929  49 

2  5,599  89 

$12,864  74 

160,649  40 

38,955  92 
26  789  08 

4,364  76 
1,394  90 

1,765  48 
3,699  74 
1  463  25 

1,362  71 

12  128  80 

21  332  45 

15  229  94 

3  3,149  88 

7,836  67 

66  187  33 

4,934  13 

494  37 

49  415  69 

13,731  22 

37  112  26 

3,531  46 
2,920  97 

79  42 

29  262  44 

1811,805  96 

$78,120  35 

$4,344  26 

$160,455  30 

$22,064  12 

$1,174,100  53 

■—^^^^^ : 1 

$26,268  78 
22  847  97 

$2,900  00 
5,554  48 
2,432  90 

$31,259  15 
28,596  76 
44,324  28 

1 

$194  31 

2 

41,891  38 

3 

4 

25,964  89 

4,023  83 

29,988  72 

5 

6 

20  640  67 

1,450  00 
1,416  72 

22,i79  i)b 

21,840  53 

9,051  56 

7 

20,192  81 

231  00 

8 

8,890  72 

9 

10 



1  $21,120  78 

22,730  78 

5,959  39 

30,612  50 

11 

4  925  00 

952  63 
91  30 

81  76 

12 

30,521  20 

1 

13 

$202,143  42 

$18,821  86 

$507  07 

$21,120  78 

$246,542  67 

*  "  County  highway  expenditures." 

*  From  town  and  village  funds. 

20 


610  CouxTY  GovEENMENT  [Part 


TABLE  66 

Cost  of  County  Debt  Service 

In  preceding  tables  payments  by  the  county  upon  outstanding 
debts  in  the  nature  of  interest  have  been  included  with  other  items 
as  follows : 

Interest  on  temporary  tax  loans  or  refunding  bonds  under  the 

title  Administrative  (Table  48) ; 
Interest  on  building  bonds  as  a  part  of  the  cost  of  construction 

of  buildings  (see  Table  28) ; 
Interest  on  highway  bonds  as  a  part  of  the  cost  of  construction 
of  highways  (see  Table  29) . 

Such  pa^inents  are  here  given  in  connection  with  the  payments 
of  principal  to  show  the  total  cost  of  the  debt  service  for  the  year. 

PajTuents  on  temporary  loans  are  not  here  included  for  the  reason 
that  such  loans  must  be  paid  from  — 

(a)  Taxes  already  levied  (temporary  tax  loans) ; 

(b)  The  proceeds  of  bonds  issued  (temporary  highway  loans). 

In  seme  counties  unauthorized  temporary  loans  have  been  issued, 
but  such  loans  will  be  paid  either  by  future  tax  levies  or  by  future 
bond  issues. 

The  total  amount  paid  on  indebtedness  is  shown  in  Table  33. 

Percentages: 

The  percentage  of  the  pa^^ments  on  principal  of  bonded  debt, 
interest  on  all  loans  and  the  percentage  of  the  expenditures  for  debt 
service  to  the  total  expenditures  for  governmental  purposes  is  shown. 

Payment  of  the  county  debt: 

In  order  to  show  the  portion  of  the  county  debt  at  the  beginning 
of  the  year,  which  was  paid  during  the  year,  computations  are  made, 
as  shown  in  the  second  summary  table,  to  show  the  bonded  debt  at 
the  beginning  of  the  year. 

The  amount  paid  on  such  debt  is  divided  by  the  amount  so  shown 
to  show  the  percentage  of  such  outstanding  debt  at  the  beginning  of 
the  year  paid  during  the  year. 


IV]  Tables  Eelative  to  County  Finance  611 

Comments: 

It  will  be  seen  that  the  payments  of  the  year  average  about  one- 
twentieth  of  the  debt  outstanding,  indicating  that  the  full  amount 
of  the  outstanding  debt  matures  and  becomes  payable  within  about 
twenty  years. 

For  obligations  incurred  during  the  current  year  see  Table  32. 


612 


County  Goveexment 


[Part 


Table  66  —  The  Cost  of 

Payments  on  Bonded  Debt  and  all 


Total 
expenditures 

for 

governmental 

purposes  i 

Prixcipal  of  Bonds  Paid 

Refunding 

and 

revenue 

bonds  - 

Building 
bonds 

Highway 
bonds  2 

Total  2 

Class  I                              .... 

$7,332,910  72 
5,515,400  46 
8,256,937  85 
5,632,613  93 
1,743,908  96 

$93,983  77 

94,2.50  00 

47,229  52 

51,508  65 

6,000  00 

$115,000  00 
82,000  00 
97,500  00 
46,000  00 
31,000  00 

.$29,730  00 
72,500  00 
69,000  00 

122,271  19 
38,938  48 

$238,713  77 

Class  II 

248,750  00 

Class  III                  

213,729  52 

Class  IV                               .    . 

219,779  84 

Class  V 

103,757  02 

Ptate 

$28,481,831  92 

$292,971  94 

$371,500  00 

$332,439  67 

$996,911  61 

1  From  Table  41. 

2  From  Table  33. 

3  From  Table  48.     Includes  $1,763.99  expenses  of  bond  i.ssues  in  first  three  classes. 


The  Payment  of  the 


Total 
outstanding 

bonds  at 
end  of  year  i 

1 

Payments 

on  bonded 

debt  during 

year 

{add)  2 

Class  I                                          

84,378,886  51 
5,029,000  00 
6,272,281  29 
3,097,557  38 
1,199,420  80 

$238,713  77 

Class  II    

248,750  00 

Class  III                  

213,729  52 

Class  IV                                               

219,779  84 

Class  V 

75,938  48 

State                                             

$19,977,145  98 

$996,911   61 

1  From  Table  36. 

2  From  Table  33. 

3  Addition  of  columns  1  and  2. 
1  From  Table  32. 


IV] 


Tables  Relative  to  County  Finance 


613 


County  Debt  Service 

Payments  on  Interest  During  1914 


Percentage 
of  total 
expendi- 
ture 


% 


3.25 
4.51 
2.59 
3.92 
5.95 


3.50 


LN'TEItESi 


Adminis- 
trative 
interest ' 


$45,269  11 
63,628  55 
39,014  32 
24,677  73 
11,662  19 


$184,261  90 


Building 
interest  * 


§213,795  79 

101,030  00 

80,455  21 

32,708  15 

20,263  69 


$448,252  84 


Highway 
interest  ^ 


$84,090  90 

48,638  18 

153,098  93 

107,741   12 

23,755  75 


Total 


$343,155  80 

213,296  73 

272,568  46 

165,127  00 

55,681  63 


.$417,324  88  $1,049,839  62 


Percent- 
age of 
total  ex- 
penditure 


% 


4.68 
3.87 
3.30 
2.93 
3.19 


3.68 


I^ercent- 

age  of 
total  debt 
service 
to  total 
expendi- 
ture 


7.93 
8.38 


6.85 
9.14 


7.18 


I 

II 

III 

IV 

V 


i  From  Table  28. 
5  From  Table  29. 


County  Bonded  Debt 


Total  bonded 

debt  at 
beginning  of 

year  and 
bonds  issued 
during  year  3 

New  bonds 

issued  during 

year 

{deduct)  < 

Outstanding         ^„fS*- 

Per- 
centage 
of  debt 
paid  ^ 

Period 
required  to 
extinguish 
debt  at  rate 
of  payment 
shown 
Cyears) 

$4,617,600  28 
5,277,750  00 
6,486.010  81 
3,317,337  22 
1,275,359  28 

$635,3.52  06 
473,750  00 
622,000  00 
182,495  00 
159,165  34 

1 

$3,982,248  22'   $238,713  77 
4,804,000  00 !      248,750  00 
5,864,010  81       213,729  52 
3,134,842  22,      219,779  84 
1,116,193  94         75,938  48 

% 
5.99 
5.18 
3.64 
7.01 
6.83 

16.69 
19.29 
27.47 
14.12 
14.64 

I 

II 
III 
IV 

V 

$20,974,057  59 

$2,072,762  40 

$18,901,295  19 

$996,911  61 

5.27 

18.97 

*  Column  3  less  column  4. 

6  Repeated  from  column  2. 

'  Column  6  divided  by  column  5. 


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